Social Security and Mandatory Massachusetts Retirement Plans

Wages paid by the Commonwealth of Massachusetts (MA) are not subject to Social Security retirement taxes and do not "count" toward Social Security retirement income. In lieu of contributing to Social Security, employees in a:

Income from these sources may impact income the employee (or former employee) is entitled to under the federal Social Security system. One of two federal rules may apply. If you draw Social Security income based on:

  • Your own work under the Social Security system, the federal Windfall Elimination Provision (WEP) may result in a reduction of your Social Security benefit if you have fewer than thirty (30) years of substantial earnings under the Social Security system.
  • Your spouse's, or your former spouse's, work under the Social Security system, the federal Government Pension Offset (GPO) may result in a reduction of your own Social Security benefit. For clarity: your spouse's, or former spouse's, Social Security benefit is not impacted by your income from a mandatory Massachusetts retirement plan. 

The Social Security Administration can best assist with questions about WEP and GPO.