Yes. Many individuals whose spouse's or surviving spouse's benefits are affected by the Government Pension Offset (GPO) have earned sufficient coverage under Social Security to qualify for a retired worker's benefit on their own record.
Because they are receiving a pension based on noncovered employment, the Social Security worker's benefit they receive on their own record is likely subject to the reduction under the Windfall Elimination Provision (WEP).
If a person is subject to both WEP and GPO, the calculations are done in the following order:
1. The retired or disabled worker's benefit is computed under the WEP benefit formula.
2. The "potential" benefit as a spouse or surviving spouse is determined based on the other spouse's work record.
3. The dual-entitlement provision is applied; under this provision, the "potential" benefit as a spouse or surviving spouse is reduced by the amount of the person's own retirement or disability benefit.
4. The remaining benefit as a spouse or surviving spouse (if any) is subject to the GPO provision. Under this provision, the spouse's or surviving spouse's benefit is reduced by two-thirds of the amount of the person's own pension from noncovered employment.
Example:
Consider a widow who is insured for Social Security benefits based on her own work, is entitled to a retirement benefit of $300 on her own record, and is entitled to a "potential" benefit of $1,000 on her deceased husband's record. Assume she receives a government pension of $600 from noncovered employment.
$1,000 Potential widow's benefit
- 300 Retirement benefit =
700 Remaining widow's benefit before GPO reduction
$600 pension multiplied by .6666 equals $400 (amount of offset)
$700 Remaining widow's benefit before GPO reduction
- 400 GPO reduction =
300 Widow's benefit payable
This person would receive a $300 retired worker's benefit and a $300 widow's benefit from Social Security, plus a $600 pension, for a total of $1,200.
