Do Teachers Pay Into Social Security?

Whether a teacher contributes to Social Security depends on rules set by their state and school district. Many public school teachers have retirement security through a state-administered pension plan instead of the federal Social Security program. This creates a varied landscape where a teacher in one state may pay Social Security taxes while a teacher in a neighboring state does not.

The General Rule for Public School Teachers

The reason many public school teachers do not pay into Social Security dates back to the Social Security Act of 1935, which initially excluded state and local government employees. At the time, many of these public servants, including teachers, were already covered by pension plans established by their state or local governments. These pension systems were designed to be the primary retirement vehicle for these employees.

This created two parallel retirement tracks, with most private-sector employees contributing to Social Security while many public employees relied on their pensions. In the 1950s, the federal government provided a way for state and local governments to voluntarily join Social Security through “Section 218 Agreements.”

Through these agreements, states could elect to provide Social Security coverage to their public employees. Some states chose to enroll all their employees, including teachers, while others did not. Some states even allowed individual school districts to decide whether to join.

Consequently, if a teacher works in a state or district that never executed a Section 218 Agreement for their position, they are a “non-covered” employee. They do not pay Social Security taxes from their teacher salary, and their retirement contributions are directed exclusively to their state-run pension fund.

The Repeal of Pension Offsets

Previously, two federal provisions, the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO), reduced the Social Security benefits of retirees with a pension from non-covered employment. These rules were eliminated by the Social Security Fairness Act, signed into law in early 2025.

Because of this change, teachers who receive a pension from a “non-covered” position are no longer subject to a reduction in their Social Security benefits. This applies to benefits earned from their own work in other jobs and to any spousal or survivor benefits.

The repeal is retroactive, so the Social Security Administration will recalculate benefits for those previously affected by the WEP and GPO rules. Affected retirees are expected to receive payments for any amounts that were withheld. This change allows teachers and other public employees to receive the full Social Security benefits they are entitled to.

Determining Your Social Security Status

To determine if your teaching position is covered by Social Security, first look at your pay stub. Check the deductions section for withholdings labeled “FICA,” “OASDI,” or “Social Security.” If you see these deductions, your employment is “covered,” and you are paying into the system.

For confirmation, contact your school district’s human resources or payroll department. They can state whether your position is covered under a Section 218 Agreement and subject to Social Security taxes. They can also provide clarification regarding the retirement system you are enrolled in.

Another tool is your official Social Security statement, available on the Social Security Administration’s website. This statement records your year-by-year earnings from all “covered” employment. If your teaching earnings do not appear on this statement, your job is likely not covered.

It is also useful to understand the distinction for educators outside the public K-12 system. Teachers at most private schools, from kindergarten through university level, are generally treated like any other private-sector employee. Their jobs are typically covered by Social Security, and they pay FICA taxes just like workers in other industries.