Employees who participate in any of the Nevada System of Higher Education (NSHE) mandatory retirement plans (RPA, PERS and FICA Alternative) do not contribute the 6.2% deduction into the federal insurance contribution act (FICA) payroll tax. There is also no employer contribution into FICA.

This means that while employed for the NSHE, you will not be gaining any FICA service credits from NSHE. As a result, employees who qualify to receive Social Security benefits and also receive retirement income from the university may see a reduction in their Social Security benefits. This is called the Windfall Elimination Provision (WEP). WEP will reduce your Social Security benefit but will not eliminate it. Upon hire, all employees’ sign the federal form SSA-1945 that discusses the above provisions.

For More Information

  1. Visit the Social Security website
  2. Create a my Social Security account to review your Social Security Statement, verify your earnings, print a benefit verification letter, change your direct deposit information, request a replacement Medicare card, and more
  3. Apply for retirement, disability, and Medicare benefits
  4. Get answers to frequently asked questions
  5. Call Social Security automated services, 24 hours a day, 7 days a week toll-free at 1-800-772-1213 or at their TTY number, 1-800-325-0778
  6. Locate a Social Security office