Social Security benefits
The vast majority of school districts in Texas do not participate in Social Security, and employees in those districts are entitled to Social Security benefits only if they paid into Social Security through other employment (for at least 40 quarters) or through their spouse. However, federal law reduces (or in some cases eliminates) the amount of Social Security benefits received in those situations.
If you retire from a district that does not participate in Social Security but are eligible for benefits through your spouse, the Government Pension Offset (GPO) will reduce the amount of your spousal or survivor benefits by two-thirds of the amount of your TRS pension. (See the Social Security website for a more detailed explanation.)
Under a law passed in 2004, an employee must work at least the last 60 months prior to retirement in a position that pays into both TRS and Social Security in order
to be exempt from the GPO.
If you are eligible for Social Security benefits because of previous employment in which you paid into Social Security, you may be subject to the “Windfall Elimination Provision.” This offset is not generally as severe as the GPO, but still represents a significant reduction in benefits. It is discussed online. TCTA continues to urge repeal of the offsets through our Washington lobbyist and provides updated information on the status of proposed federal legislation at tcta.org.
The TCTA website includes an unofficial list of Texas school districts participating in
Social Security at tcta.org.
Updated: 08/18/10