Social Security Protection Act




The Social Security Protection Act of 2004 requires state and local government employers like Colorado State

University, who do not participate in the Social Security program, to disclose the effect of the Windfall Elimination

Provision (WEP) and the Government Pension Offset (GPO) to employees hired on or after January 1, 2005. Under the

provisions of the GPO and the WEP, Social Security benefit calculations are based on a modified formula when a

worker is entitled to a pension from a job where the worker did not pay Social Security tax. As a result, these workers

may receive a lower Social Security benefit than if they were not entitled to the public pension. Starting in calendar year

2005, new employees who are required to be covered by a retirement plan (PERA, DCP or SERP) must be advised of

the potential reduction of future Social Security benefits.

Form SSA-1945, Statement Concerning Your Employment in a Job Not Covered by Social Security, is the document

that must be used to meet the requirements of the law. The SSA-1945 explains the potential effects of two provisions in

the Social Security law (GPO and WEP). This form is available online at the Social Security website,

https://www.ssa.gov/form1945/SSA-1945.pdf.

For employees hired on or after January 1, 2005, departments are required to:

1. Prior to the start of employment, give the required notice (Form SSA-1945) to any employee required to

participate in a retirement plan. This includes:

a. Academic Faculty

b. Administrative Professionals

c. State Classified regular and hourly employees

d. Post doctoral Fellows

e. Clinical Psychology Interns and Veterinary Interns

f. Non-Student Hourly employees

g. Certain student employees not qualified for exemption from retirement plan participation

(Student Employment will notify affected employees and their respective departments to

secure the required form for SERP eligible students)

General Provisions, Page 7

 

 


 

Section 1: Общие положения

2. Have these new employees sign the notice attesting to the fact that they are aware of a

2. possible reduction in their future Social Security benefit entitlement. When completing Form

2. SSA-1945, use 84-6000545 for the Employer ID Number and the employee’s social security

2. number for the Employee ID Number.

3. Forward the original signed Form SSA-1945 to the Record’s Unit (or to Student Employment in the

3. case of a student employee) along with other required new hire forms (i.e., Creative Works Policy,

3. Form I-9, and W-4). As per the provisions of the law, the Human Resources Department is required

3. to maintain the Form SSA-1945 and to forward a copy to the appropriate pension paying agency

3. (PERA).

Questions about this procedure should be directed to the Records Unit. Additional information about the

GPO and WEP is available on the Social Security website at https://www.ssa.gov/planners/retire/gpo-

wep.html.



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