"According to the Social Security Administration, the Windfall Elimination Provision (WEP) "is a formula used to adjust Social Security worker benefits for people who receive 'non-covered pensions' and qualify for Social Security benefits based on other Social Security�covered earnings." The WEP only applies to about 3% of all social security beneficiaries, and was passed by Congress to prevent workers who receive non-covered pensions from also receiving higher Social Security benefitis as if they were low-wage earners. Non-covered pensions are paid by employers that don't withold Social Security taxes from salary, typically state and local government employers. "