Since 1957, if you had military service earnings for active duty (including active duty for training), you paid Social Security taxes on those earnings and they are on your record. Learn how your military service contributes to your Social Security fund.
Social Security: Payments Into Social Security Trust Funds
Since 1957, if you had military service
earnings for active duty (including active duty for training), you
paid Social Security taxes on those earnings and they are on your
record. Inactive duty service in the Armed Forces reserves (such as
weekend drills) has been covered by Social Security since 1988.
People who served in the military from 1940 through 1956 did not pay
into Social Security directly, but when they apply for benefits, their
records are credited with special earnings for Social Security purposes
that count toward any benefits that might be payable.
Under certain circumstances, special earnings for periods of active
duty from 1957 through 2001 can be credited to your military pay record
for Social Security purposes. These extra earnings may help you qualify
for Social Security or increase the amount of your Social Security
benefit. They are added to your earnings record when you file for
Social Security benefits.
Social Security payroll taxes are collected under authority of the
Federal Insurance Contributions Act (FICA). The payroll taxes are
sometimes even called "FICA taxes." So FICA is nothing more than the
tax provisions of the Social Security Act, as they appear in the Internal
Revenue Code.
Generally, there is no offset of Social Security benefits because
of your military retirement. You'll get your full Social Security
benefit based on your earnings. Social Security survivors benefits
may affect benefits payable under the optional Department of Defense
Survivors Benefit Plan.
Check with the Department of Defense or your
military retirement advisor for more information. If you have health
care protection from the Department of Veterans Affairs (VA) or under
the TRICARE (formerly CHAMPUS) or CHAMPVA program, your health benefits
may change or end when you become eligible for Medicare.
You should
contact the Veterans Administration, the Department of Defense or
a military health benefits advisor for more information.