Determine if you are subject to the Windfall Elimination Provision

Step 1: Did you pay into Social Security Taxes from a previous job?

• If Yes, go to step 2a.
• If No, go to step 2b.

Step 2a: Did you pay into Social Security taxes and have 30 years or more of substantial earnings?

• If Yes, you are not subject to WEP (May still be subject if you worked for a government or state employer prior to working for NSHE).
• If No, go to step 3.

Step 2b: Did you currently pay into RPA, NVPERS, or FICA Alternative?

• If Yes, Subject to WEP depending on number of years of participation.
• If No, you are not subject to WEP (May still be subject if you worked for a government or state employer prior to working for NSHE).

Step 3: Did you pay Social Security taxes and have 21-29 years of substantial earnings?

• If Yes, 45%-85% reduction in Social Security benefits.
• If No, Go to Step 4

Step 4: Did you pay Social Security taxes and have 10-20 years of substantial earnings?

• If Yes, 40% reduction in Social Security benefits.
• If No, If you haven’t paid into Social Security for 40 quarters of more, you may not be eligible to receive benefits.