For most TRS members, TRS is a Social Security replacement plan. This means teachers do not make FICA contributions to Social Security as a result of TRS-covered employment unless they are employees of a university or community college.

Two federal laws that reduced Social Security benefits for many TRS members have been repealed as of after December 2023. The Social Security Fairness Act that was a signed into federal law on Jan. 5, 2025, repealed the Windfall Elimination Provision, commonly referred to as WEP, and the Government Pension Offset, commonly referred to as GPO. 

More information about Social Security is available at the Social Security Administration website.