You must have Javascript enabled to use this site correctly.
Link to Office of Personnel Management Home

Skip NavLesson:  Government Pension Offset (GPO)
Main MenuCourse MenuResourcesGlossaryHelpExit

Lesson Topics
Introduction
Rationale
Example
Calculations
Exemptions
Resources
Summary & Case Studies

Exemptions to the Government Pension Offset (GPO)

PreviousNext
A smiling older woman with the word EXEMPT stamped across her face.

Exemptions to GPO provisions apply in the following particular situations:

  • Any State, local, or military service employee whose government pension is based on a job where he or she was paying Social Security taxes on the last day of employment. (Some government entities not initially covered by Social Security chose to participate at a later date.)
  • Anyone whose government pension is not based on his or her own earnings.
  • Anyone who received or who was eligible to receive a government pension before December 1982 and who meets all the requirements for a Social Security spouse benefit in effect in January 1977.

More exemptions follow . . .

Click on the Next button to continue.

PreviousNext