An employer who is not required to withhold or deduct Social Security taxes will not withhold FICA or OASDI taxes from your earnings. If you worked for:

who did not withhold Social Security taxes, any pension or annuity you receive from that employer is based on what we call "non-covered earnings." This means that those earnings are not "covered" under the Social Security Act.

If you did work for non-covered earnings, your Social Security benefits can be reduced in one of two ways:

The first, called the "Windfall Elimination Provision," may apply to your own Social Security retirement or disability benefit if you are currently entitled to a pension or annuity based on non-covered work after 1956. For more information, go to "Windfall Elimination Provision."

The second, called the "Government Pension Offset," may apply to Social Security benefits payable to you as a spouse or widow(er). For more information, go to "Government Pension Offset."