Public school employees in Massachusetts do not contribute to Social Security; however, many do contribute through other jobs. Also, some have spouses who take part in the Social Security system.
The windfall elimination reduces any Social Security earned by an educator by about 55%. For example, a retired educator receiving a pension from MTRS who also qualifies for a monthly Social Security benefit of $1,000 might only receive $450 a month from Social Security.
2. The Offset Provision Rule
The offset provision affects Social Security spouse’s or widow’s or widower’s benefits. For example, if a married educator receives a pension from MTRS of $6,000 a month two-thirds of that amount ($4,000) will be credited against any benefit from their spouse’s Social Security.
So, if a spouse passes away and the retired educator is eligible for a 2,000 survivor benefit from Social Security they would receive none of it because the 4,000 would eat into all of it.
Very few married educators who retire with a pension from MTRS will receive anything from their spouse’s Social Security.