On January 5, 2025, President Biden signed into law The Social Security Fairness Act, which repealed the Windfall Elimination Provision (“WEP”) and Government Pension Offset (“GPO”) provisions of Social Security. These were formulas used to decrease Social Security benefits for people who receive government pension payments. As of July 1, 2025, the Social Security Administration has made adjustments to over 95% of retirees known to be subject to WEP or GPO. If you have not seen your pay adjusted and believe you should be eligible, please contact SSA to verify if you are on their list of pending cases.
Keep in mind that payments from Social Security are subject to Federal tax and if you receive a substantial retroactive payment, you may owe more than usual when you file your 2026 tax return. For Massachusetts residents, your Social security payment is not subject to State income tax.
It remains the case that Massachusetts public employees do not participate in Social Security. However, many public employees may be eligible for Social Security benefits based upon earning forty (40) quarters of credit from private sector work or through the work history a spouse. Members who are eligible for Social Security will now be able to collect any benefit they are entitled to without any reduction based on receipt of a pension from the Cambridge Retirement System. Members may also be eligible to collect Social Security based on their spouse’s work history. Members whose spouse had at least 40 quarters under Social Security should contact their local office to ask about eligibility. Even if you have applied in the past and been denied, you may wish to inquire again if you are eligible due to the GPO repeal.