These two provisions affect people with pensions from noncovered employment.  The Windfall Elimination Provision (WEP) affects the computation of benefits for retired and disabled workers. The Government Pension Offset Provision(GPO) affects benefits for individuals receiving spouse's or surviving spouse's benefits:

•  The WEP provides that a modified benefit formula is used to figure the amount of a retired or disabled worker's own benefit and the benefits of the worker's family if the worker also receives a pension based in whole, or in part, on his or her own earnings based on noncovered employment. While benefits are lower using the modified WEP formula, they are never totally eliminated.  For more information, see the Social Security Administration’s Online WEP Calculator.
• The GPO provides that a person's Social Security benefits as a spouse or surviving spouse is reduced by two-thirds the amount of any government pension the person receives based on his or her own work in Federal, State or local government employment not covered by Social Security. This offset is similar to the dual entitlement offset that applies to the spouse's or surviving spouse's benefits paid to individuals who work in employment covered by Social Security. Under the GPO, it is possible for the spouse's or surviving spouse's benefit to be totally eliminated.