Lingg Barbara A
Office of Research, Evaluation, and Statistics, Social Security Administration, USA.
Soc Secur Bull. 2008;68(2):21-39.
The Windfall Elimination Provision (WEP) is an alternative method of computing benefits for some workers who receive a pension based on work not covered by Social Security. The WEP computation results in a lower benefit than the worker would receive under the regular computation method. This article provides a brief legislative history, describes the WEP computation and applicability, and presents statistical data about beneficiaries affected by the WEP. The statistical data show that, as of the end of December 2006: About 970,000 beneficiaries, mainly retired workers, were affected by the WEP, and the WEP affected the benefits of almost 3 percent of all retired workers. Almost half of the retired workers affected by the WEP received a federal pension, and another 36 percent received either a state or local pension. Sixty-five percent of both retired and disabled workers affected by the WEP were men.
意外收入消除条款（WEP）是一种为某些基于社会保障未涵盖的工作领取养老金的工人计算福利的替代方法。WEP计算得出的福利低于工人按照常规计算方法所能获得的福利。本文提供了简要的立法历史，描述了WEP的计算方法和适用性，并呈现了受WEP影响的受益人的统计数据。统计数据显示，截至2006年12月底：约97万名受益人（主要是退休工人）受到了WEP的影响，WEP影响了所有退休工人中近3%的人的福利。受WEP影响的退休工人中，近一半领取联邦养老金，另有36%领取州或地方养老金。受WEP影响的退休工人和残疾工人中，65%为男性。
