Social Security

Working While Receiving Social Security

Understand how employment income affects your benefits before and after full retirement age, including the earnings test.

7 min readUpdated February 2025

Yes, you can work and collect Social Security at the same time. But if you are under Full Retirement Age and earn above the annual limit ($23,400 in 2025), some of your benefits will be temporarily withheld. The key word is temporarily — and most people do not understand what that means.

The Social Security earnings test is one of the most misunderstood rules in retirement planning. People hear "benefits withheld" and assume the money is gone. It is not. This guide explains exactly how the earnings test works, what happens to withheld benefits, and how to plan around it.

Can You Work and Collect Benefits?

Yes, you can work and receive Social Security retirement benefits at the same time. However, if you are younger than Full Retirement Age and earn above certain limits, some benefits will be temporarily withheld.

The key factors are:

  • Your age relative to Full Retirement Age
  • How much you earn from work
  • Whether your earnings exceed the annual limits

Only Earned Income Counts

The earnings test only applies to earned income (wages, self-employment). It does not count investment income, pensions, annuities, interest, dividends, capital gains, rental income, or other government benefits.

The Social Security Earnings Test

The earnings test is the rule that reduces Social Security benefits for people who work before reaching Full Retirement Age and earn above specified limits. There are different rules depending on your age.

Working Before Full Retirement Age

In 2025, if you are under FRA for the entire year:

2025 Earnings Test: Under FRA All Year

  • Earnings limit: $23,400/year
  • Benefit reduction: $1 withheld for every $2 earned over the limit

Example: You earn $33,400 ($10,000 over the limit)

Benefits withheld: $10,000 ÷ 2 = $5,000

The Year You Reach Full Retirement Age

In the year you reach FRA, a more generous limit applies for months before your birthday:

2025 Earnings Test: Year of FRA

  • Earnings limit: $62,160/year (only counts months before FRA)
  • Benefit reduction: $1 withheld for every $3 earned over the limit

Example: You earn $72,160 ($10,000 over the limit)

Benefits withheld: $10,000 ÷ 3 = $3,333

Working at or After Full Retirement Age

Once you reach Full Retirement Age, there is no earnings test. You can earn any amount without any reduction in your Social Security benefits.

FRA is the Key Milestone

If you want to work and collect full benefits, reaching your Full Retirement Age removes all earnings restrictions. You can work as much as you want with no benefit reduction.

What Happens to Withheld Benefits?

This is the part everyone gets wrong, and it changes the entire calculus: withheld benefits are not lost. When you reach Full Retirement Age, Social Security recalculates your benefit upward to credit you for the months when benefits were withheld. Your monthly check goes up permanently.

Example: Benefit Recalculation at FRA

You claimed at 62 and had 12 months of benefits withheld due to earnings. At FRA:

  • Your benefit is recalculated as if you had claimed 12 months later
  • This partially reverses the early claiming reduction
  • Your new, higher benefit continues for life

The Real Question

While withheld benefits do increase your future monthly benefit, you still need to live long enough for the higher future payments to offset the amounts withheld. This is the same break-even logic as the claiming age decision itself. For most people who expect to live past their late 70s, the recalculation works in their favor.

Taxes on Social Security Benefits

Beyond the earnings test, working can also affect how much of your Social Security benefits are subject to income tax.

Up to 85% of your Social Security benefits may be taxable depending on your "combined income":

Combined Income = Adjusted Gross Income + Nontaxable Interest + ½ of Social Security Benefits

Filing StatusCombined IncomeBenefits Taxable
Single< $25,0000%
$25,000 - $34,000Up to 50%
> $34,000Up to 85%
Married Filing Jointly< $32,0000%
$32,000 - $44,000Up to 50%
> $44,000Up to 85%

Working Income Increases Taxable Benefits

Even if you are past FRA and there is no earnings test, working income increases your combined income and may cause more of your Social Security benefits to be taxed.

Working and Benefits Strategies

Strategy 1: Delay Benefits Until FRA

If you plan to continue working with significant earnings, consider delaying Social Security until FRA when there is no earnings test. You also get a higher benefit.

Strategy 2: Stay Under the Limit

If you want to claim early and work part-time, keep earnings below the annual limit ($23,400 in 2025) to avoid any benefit reduction.

Strategy 3: Claim and Work Anyway

If you need both income sources, remember that withheld benefits are credited back at FRA. You will get higher benefits later to compensate.

Strategy 4: Time Your Retirement

If retiring mid-year, you may benefit from the "first year rule" which allows full benefits in any month you earn less than the monthly limit, regardless of annual earnings.

Your Next Steps

  1. Know your Full Retirement Age - the earnings test disappears at FRA
  2. Estimate your annual earnings and compare to the limit
  3. Calculate potential benefit withholding if you will exceed the limit
  4. Consider tax implications - working income can make benefits taxable
  5. Use our calculator to model different scenarios

Run the Numbers for Your Situation

Our calculator includes an earnings test module. Enter your expected work income and claiming age to see exactly how much would be withheld and what your adjusted benefit would be. It also shows the break-even point where the recalculated higher benefit makes up for the withheld amount.

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