Effective Dates: 06/23/2022 - Present Previous | Next

TN 58 (07-25)

GN 02608.100 Government Pension Offset (GPO) Provision

CITATIONS:

Social Security Act, Section 202(k)(5)
20 CFR §404.408a
Social Security Fairness Act of 2023 (SSFA)

A. Background for Government Pension Offset

The Social Security amendments of 1977 (P.L. 95-216) included an offset provision that reduced the Social Security spouse's benefit of workers who received a pension based on earnings from non-covered federal, state, or local government employment. The Government Pension Offset (GPO) applied to a spouse's Social Security benefit for any month the spouse received a pension based upon his or her own government employment not covered under Social Security. For a definition of a spouse, see GN 02608.100B in this section.

On January 5, 2025, the President signed the Social Security Fairness Act of 2023 (SSFA), which eliminates the offset of Social Security benefits under GPO for benefits payable for months after December 2023.

Beginning with benefits due for January 2024 (paid in February 2024), SSA no longer offsets Social Security benefits based on receipt of pensions from work not covered by Social Security.

B. GPO Definitions

  • •

    Eligible

    Eligible means a person meets all the requirements for entitlement to benefits but has not filed.

  • •

    Entitled

    Entitled means a person has applied for benefits and has proven his or her rights to them for a given period.

  • •

    Government

    For GPO purposes, Government means:

    Federal - The United States Government, including military service as explained in RS 01901.480.

    State - The 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of Northern Mariana Islands.

    Local - A political subdivision including wholly owned instrumentalities, but not including interstate instrumentalities. For a description of political subdivision, see SL 30001.316.

  • •

    Offset

    Offset is a reduction of spouse's benefits due to the receipt of a federal, state, or local government pension.

    Partial GPO

    Partial GPO is the partial reduction of the spouse's Social Security payment amount because of the GPO calculation, but the payment is not reduced to zero. Two-thirds of the amount of the pension is less than the spouse's Social Security benefit payable.

  • •

    Pension

    A pension is a periodic or lump sum payment received from an employer’s retirement or disability plan, which is payable because of retirement or a permanent disability. The payment can be from either a defined benefit or defined contribution plan (e.g., 401(k), 403(b), or 457) and based upon the spouse’s non-covered earnings while in the service of a federal, state, or local government.

  • •

    Spouse

    A spouse is any wife, widow, husband, widower, divorced wife or husband, surviving divorced wife or husband, mother, father, surviving divorced mother or father, young husband or wife who has a child of the numberholder in care, or a deemed spouse.

  • •

    Total GPO

    Total GPO is the reduction of the spouse's Social Security payment amount to zero because of the GPO calculation. Two-thirds of the pension is equal to or more than the spouse's Social Security benefit payable.

    NOTE: Foreign pensions are not considered pensions for GPO purposes. For more payments not considered pensions for GPO purposes, see GN 02608.400B.

C. GPO Application

1. When GPO applies

The GPO applies to a spouse’s benefit for any month the spouse receives a pension based on his or her government employment not covered under Social Security.

The GPO applies for the month the pension is payable for, not the month the spouse actually receives the payment. For GPO, the pension payments may be periodic, in a lump sum, or a combination of both.

The GPO applies only to the portion of the pension based on government employment for pensions based on a combination of government (not private) and private (non-government) employment. For information about pension payments that may be based both on government and private employment, see GN 02608.400C.2.

If the adjustment of the GPO adversely affects the beneficiary’s benefit, please refer to GN 00206.001 to discuss the option to withdraw the application.

a. Pension not paid monthly

If payment is made in a lump sum, proration applies as though it is received monthly over a lifetime, or if applicable, over a specific period as explained in GN 02608.400D.

b. Exceptions to GPO

Exceptions to GPO may apply as explained in GN 02608.101 through GN 02608.107.

c. Windfall elimination provision may apply

If the spouse is entitled to retirement (RIB) or disability (DIB) benefits on his or her own social security number, the Windfall Elimination Provision (WEP) may be applicable to the computation of the primary insurance amount (PIA) on his or her RIB or DIB record. For more information about WEP, see RS 00605.360.

2. When GPO does not apply

Do not apply GPO when:

  1. a. 

    The pension payer suspends the pension to the beneficiary because of a return to work (i.e., the beneficiary is not receiving a pension), or

  2. b. 

    The entitlement to the pension ends or terminates, the pension is not payable, and the beneficiary is no longer receiving a pension.

  3. c. 

    The proration of a lump sum payment based on a specified period ends.

Obtain evidence of a pension suspension or termination from the pension payer.

If the beneficiary started receiving a pension again prior to January 2024, develop for GPO.

D. Amount of GPO

To determine the amount of the monthly pension and the months for which it is payable, see GN 02608.400.

1. Pension eligibility date is July 1983 or later

The GPO amount is two-thirds the amount of the monthly pension rounded up to the nearest dime for all months for which spouse's benefits are payable.

2. Pension eligibility date is June 1983 or earlier

The GPO amount is 100 percent of the pension for spouse's benefits payable for November 1984 and earlier and two-thirds the amount of the monthly pension rounded up to the nearest dime beginning with benefits for December 1984.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202608100
GN 02608.100 - Government Pension Offset (GPO) Provision - 06/23/2022
Batch run: 09/12/2025
Rev:06/23/2022