Military Special Earnings

After 1956 military personnel began paying Social Security taxes on their earnings, which created the military special earnings provision. Below is a complete description that allows military personnel to receive both Social Security retirement and military retirement benefits.

Your Social Security benefit depends on your earnings, averaged over your working lifetime. Generally, the higher your earnings, the higher your Social Security benefit. Under certain circumstances, special earnings can be credited to your military pay record for Social Security purposes. The extra earnings are for periods of active duty or active duty for training. These extra earnings may help you qualify for Social Security or increase the amount of your Social Security benefit.

If you served in the military after 1956, you paid Social Security taxes on those earnings. Since 1988, inactive duty service in the armed forces reserves (such as weekend drills) has also been covered by Social Security.

Under certain circumstances, special extra earnings for periods of active duty from 1957 through 2001 can also be credited to your Social Security earnings record.

  • From 1957 through 1967, we will add the extra credits to your record when you apply for Social Security benefits.
  • From 1968 through 2001, you don’t need to do anything to receive these extra credits. The credits were automatically added to your record.
  • After 2001, there are no special extra earnings credits for military service.

The information that follows explains how you can get credit for special extra earnings and applies only to active duty military service earnings from 1957 through 2001.

  • From 1957 through 1977, you’re credited with $300 in additional earnings for each calendar quarter in which you received active duty basic pay.
  • From 1978 through 2001, for every $300 in active duty basic pay, you’re credited with an additional $100 in earnings up to a maximum of $1,200 a year. If you enlisted after September 7, 1980, and didn’t complete at least 24 months of active duty or your full tour, you may not be able to receive the additional earnings. Check with Social Security for details.