Social Security WEP Calculator
Calculate WEP reduction to SS benefits for workers with non-covered pensions.
By Konstantin Iakovlev · Updated April 2026 · Source: IRS
The Windfall Elimination Provision (WEP) was repealed by the Social Security Fairness Act (signed January 2025). The repeal applies to benefits payable for January 2024 and later — no WEP reduction applies, and you receive your full benefit.
Original Monthly Benefit
$1,800.00
WEP Reduction
$0.00
per month
Adjusted Monthly Benefit
$1,800.00
WEP Impact
| Monthly WEP Reduction | $0.00 |
| Annual WEP Reduction | $0.00 |
| Status | WEP repealed — no reduction applies |
Use the Social Security WEP Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.
Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.
How It Works
The Windfall Elimination Provision trims the Social Security benefits of retirees who also collect a pension from work that was not covered by Social Security taxes. In 2026, WEP can cut a monthly Social Security check by as much as $587, a figure that matters a great deal to teachers, government workers, and anyone else carrying a non-covered pension. This tool estimates where you land under that rule.
The mechanics turn on Social Security's benefit formula. WEP swaps out the usual 90% factor applied to the first $1,174 of Average Indexed Monthly Earnings in 2026, substituting a smaller percentage that can drop to 40%. How far it falls depends on your record of substantial Social Security earnings: the more years of covered work you bank, the lighter the penalty, with 20 or more years easing the hit and 30 or more years removing it altogether.
People often understate WEP's reach, not realizing it attaches to any non-covered pension rather than government pensions alone. Two guardrails are worth knowing. The reduction can never exceed half of your non-covered pension, and WEP leaves spousal and survivor benefits untouched. One more detail trips people up: a year only counts toward shrinking the penalty if your earnings clear the substantial earnings threshold, which stands at $31,275 in 2026.
Teacher with $2,400 Social Security benefit and $1,800 teacher's pension
- 1 Sarah worked 15 years in Social Security-covered jobs and 20 years teaching (non-covered). Her calculated Social Security benefit before WEP would be $2,400 per month.
- 2 With 15 years of substantial earnings, her WEP reduction factor is 75% instead of 90%. The formula reduces the first $1,174 of her AIME by 15 percentage points (90% - 75% = 15%).
- 3 The WEP reduction calculates to $176 per month ($1,174 × 15% = $176). However, WEP cannot exceed half of her non-covered pension: $1,800 ÷ 2 = $900.
- 4 Since $176 is less than $900, the full WEP reduction applies. Sarah's final Social Security benefit will be $2,224 per month ($2,400 - $176), representing a 7.3% reduction due to WEP.
Source: IRS · Last updated: April 2026
Frequently Asked Questions
What is the Windfall Elimination Provision?
How much does WEP reduce my Social Security?
Does WEP affect my spouse benefits?
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