[20211116]IF11975_社会保障：特殊最低福利和意外收入消除规定 .pdf

https:/crsreports.congress.gov November 16, 2021Social Security: Special Minimum Benefit and Windfall Elimination Provision Background Social Security is a work-related, federal insurance program that provides cash benefits to workers and their eligible family members in the event of the workers retirement, disability, or death. Workers become eligible for future benefits by working in Social Security-covered employment (e.g., workers and their employers pay payroll taxes based on covered earnings). Among other requirements, a worker generally needs 40 quarters of coverage or QCs (10 years of Social Security-covered employment) to be eligible for a Social Security retired-worker benefit. A worker may earn up to four QCs per calendar year (earnings of $5,880 in 2021 for four QCs). The special minimum benefit and the Windfall Elimination Provision (WEP) are two distinct provisions that may affect Social Security benefits for certain workers and their dependents. Understanding the interaction between the two provisions may be helpful to policymakers when they consider changes to these provisions. Special Minimum Benefit Social Securitys special minimum benefit provision, also known a