Kentucky teachers and Social Security

Short answer: most Kentucky teachers don't pay into Social Security. TRS of Kentucky replaces it for school-district and agency jobs, so there's no FICA on that pay. University and community college members pay into both. Since the 2025 federal law, the WEP and GPO no longer cut Social Security for TRS of Kentucky members. TRS Basics 1-3 p. 1, Membership; TRS 4 SPD p. 6; TRS of Kentucky Social Security web page

School district or agency (non-university)

Non-university employees contribute to TRS of Kentucky but not to Social Security, because TRS of Kentucky benefits for non-university employees replace Social Security. TRS-covered employment does not involve FICA contributions except at a university or community college. TRS Basics 1-3 p. 1, Membership; TRS 4 SPD p. 6; TRS of Kentucky Social Security web page

University or community college

University employees contribute to Social Security and TRS of Kentucky; they receive a proportionate TRS of Kentucky benefit that complements Social Security. TRS Basics 1-3 p. 1; TRS 4 SPD p. 6 That's why university multipliers are lower: for example 2% instead of 2.5% at the top TRS 3 step, and a 0.7% TRS 4 age factor instead of 1.7%.

WEP and GPO

TRS of Kentucky says the Social Security Fairness Act, signed Jan. 5, 2025, repealed the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO), as of after December 2023. TRS of Kentucky Social Security web page

TRS 4 SPD (Jan. 2022), p. 6 says WEP and GPO reduce Social Security benefits. Follow the newer TRS web page; the SPD predates the repeal.

Medicare at 65

Even without Social Security, you'll deal with the Social Security office for Medicare, because TRS of Kentucky's retiree plan after 65 depends on it.

• TRS of Kentucky requires everyone in its Medicare Eligible Health Plan (MEHP) to enroll in Original Medicare at 65. If you are eligible but not enrolled in Medicare by the first day of your birth month, you won't be enrolled in the MEHP, and Social Security can charge late-enrollment premium penalties. 2026 Turning 65 booklet p. 4
• If you already get Social Security when you turn 65, you are enrolled in Medicare Parts A and B automatically. If not, you contact Social Security to enroll (some people can apply at ssa.gov/medicare). Retirees enroll in Part B, and in Part A only if it is free for them. 2026 Turning 65 booklet p. 3, Quick Step Guide to MEHP Enrollment
• Don't sign up for a separate Medicare Part C or Part D plan: the TRS of Kentucky MEHP is itself a Medicare Advantage medical plan and a Part D drug plan. 2026 Turning 65 booklet p. 3
• The TRS of Kentucky board may charge retirees who don't pay the standard Medicare Part B premium an amount equal to it. KRS 161.675(4)(b) (2023 Law Book, pp. 110-111)

What the plan costs by years of service is on the retiree health page.

Two more places Social Security comes up

• A member eligible for an immediate service retirement can't take a refund instead, unless the retirement allowance would keep the member from qualifying for Social Security benefits, or the service is withdrawn to get credit in another retirement plan. KRS 161.470(6) (2023 Law Book, p. 37) More on refunds: leaving teaching.
• A retiree's disabled child of any age can get TRS of Kentucky health coverage at full cost. The child counts as disabled if found eligible for federal Social Security disability benefits. KRS 161.675(4)(d) (2023 Law Book, p. 111)

Social Security decides any Social Security benefit; ask the Social Security Administration about your own record.

Questions