[20220222]IF10203_社会保障：意外收入消除准备金（WEP）和政府养老金抵消（GPO）.pdf

https:/crsreports.congress.gov Updated February 22, 2022Social Security: The Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO)Background Social Security is a work-related, federal insurance program that provides monthly cash benefits to workers and their eligible family members in the event of the workers retirement, disability, or death. A workers employment or self-employment is considered covered by Social Security if the services performed in that job result in earnings that are taxable and creditable for program purposes. Although participation in Social Security is compulsory for most workers, about 6% of all workers in paid employment or self-employment are not covered by Social Security. Noncovered workers include state and local government employees covered by alternative staff-retirement systems; most permanent civilian federal employees hired before January 1, 1984, who are covered by the Civil Service Retirement System (CSRS) or other alternative retirement plan; employees covered by the Railroad Retirement system; domestic, election, or farm workers with earnings below certain thresholds; people with low levels of net earnings from self-empl