Windfall Elimination Provisions and Government Pension Offset

The State of Maine provides all of their defined benefit retirement plans in lieu of Social Security. Many of the defined benefit retirement plans offered in the Participating Local District Consolidated Retirement Plan are also offered in lieu of Social Security.

This means that members of these plans do not pay Social Security contributions and therefore do not earn Social Security credits while working under these plans.

MainePERS service retirement benefits are not affected by any Social Security benefits you may receive. Your Social Security benefits may be affected by your participation in a retirement plan that is provided in lieu of Social Security such as many MainePERS plans. The Social Security Administration has two offsets that are applied to your Social Security benefit when you retire and apply for Social Security. Information about each of these offsets can be found at:

Windfall Elimination Provision (PDF)

Government Pension Offset (PDF)

SSA-1945 Statement Concerning Your Employment in A Job Not Covered by Social Security (PDF)