Question: If our public agency does not provide Social Security coverage to some or all of our employees, does our agency have to give new hires Form SSA-1945 even after the Social Security Fairness Act (SSFA) repealed the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO)?
Answer: Yes, public agency employers must continue providing Form SSA-1945 to new employees when the agency does not provide Social Security coverage for those employees. Form SSA-1945’s main purpose is to inform new hires that their employment is not covered by Social Security. Even though the SSFA repealed the WEP and GPO so that public agency employees who qualify for both Social Security and a government pension will no longer have their Social Security benefits reduced, the SSFA did not repeal the law that requires an employer to provide Form SSA-1945 (42 USCS § 1320b-13(d)). In March 2025, the Social Security Administration updated Form SSA-1945 to acknowledge that the WEP and GPO no longer reduce Social Security benefits. The updated form is located here: https://www.ssa.gov/forms/ssa-1945.pdf.