Compliance News | April 4, 2025

Social Security Administration Updates Form SSA-1945

The Social Security Administration has updated Form SSA-1945, which public sector employers and pension plans that do not participate in Social Security must provide to each new employee for their signature before their start date.

The updated form indicates that the Government Pension Offset (GPO) and Windfall Elimination Provision (WEP) have been eliminated. The GPO and WEP used to reduce Social Security benefits for individuals who receive retirement benefits from work not covered by Social Security.

Social Security Administration Updates Form SSA-1945

Background

Earlier this year, the GPO and WEP were eliminated by the Social Security Fairness Act of 2024. As we discussed in our January 8, 2025 insight, the GPO and WEP significantly reduced retirement benefits received by public sector workers, such as teachers, firefighters and police officers, as well as their spouses or surviving spouses.

Public sector employers and pension plans that do not participate in Social Security were unsure whether they were still required to give Form SSA-1945 to new employees.

The updated form

The updated Form SSA-1945, “Statement Concerning Your Employment in a Job Not Covered by Social Security,” is available on the Social Security Administration’s website.

Action item

Public sector employers and pension plans that do not participate in Social Security should be sure to send the updated Form SSA-1945 to all new hires to sign before they can begin their employment.

Have questions about the updated form?

We can help. 

Get in Touch

See more insights

Businesswoman Discussing Technology Trends At A Meeting

AI Uncovered: What Your Organization Needs to Know and Do Now

Watch our webinar on AI and generative AI where we’ll discuss real use cases, practical approaches to governance and ethical AI implementation.

Technology, Organizational Effectiveness, Communications, Multiemployer Plans, Public Sector, Healthcare Industry, Higher Education, Architecture Engineering & Construction, Benefits Technology, Corporate, Consulting Innovation

Watch the Webinar

Businessman Discussing Technology Trends With A Group Of People

Artificial Intelligence and Plan Governance Considerations

Whether you prohibit or embrace workplace AI use, you need to develop a policy that provides clear guidance to your staff and mitigates risks.

Technology, Consulting Innovation, Architecture Engineering & Construction, Healthcare Industry, Higher Education, Public Sector, Multiemployer Plans, Corporate, Benefits Technology, ATC

Read Full Insight

Children With Grandfather Having Fun On A Winter Day

Social Security Benefits Will Rise for Some Retirees

Sponsors of Public Sector Plans: Learn About the Implications of the Social Security Fairness Act of 2024

Compliance, Retirement, Public Sector

Read Full Insight

This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.