- IPERS members pay Social Security tax (FICA) on their wages, including the part that goes to IPERS. IPERS is designed to supplement Social Security and personal savings.Member Handbook (2025), p. 12, Pretax Contributions; p. 3, Introduction
- To get IPERS Regular Disability Benefits you must be vested, have left all IPERS-covered work, be receiving Social Security Disability (or Railroad Retirement Disability) benefits, apply to IPERS, have a bona fide retirement and live into the month of your first payment. You must show IPERS proof of that award every year.Member Handbook (2025), p. 23, Regular Disability Benefits
- IPERS can pay up to 36 months of retroactive disability benefits, but not for months before Social Security (or the Railroad Retirement Board) started paying you. IPERS can't help you apply for Social Security disability.Member Handbook (2025), p. 23, When to Leave Employment
- IPERS's Level Payment Option, which pays more before 62 and less after to even out IPERS plus Social Security, is for Special Service members only. Regular members, teachers included, can't choose it.Member Handbook (2025), p. 40, Level Payment Option for Special Service Members Only
- If you retire and work for an employer that isn't covered by IPERS, IPERS has no earnings limit. Social Security has its own income limits on your Social Security benefit.Member Handbook (2025), p. 52, Earnings Restrictions
What IPERS says
IPERS contributions are subject to FICA (the Social Security tax). IPERS is designed to supplement Social Security and personal savings. Member Handbook (2025), p. 12, Pretax Contributions; p. 3, Introduction; p. 9, IPERS' Role in Your Retirement Planning
Member contributions are tax-deferred for federal income tax (since Jan. 1, 1995) and Iowa income tax (since Jan. 1, 1999), but are subject to FICA. Member Handbook (2025), p. 12, Pretax Contributions
Working after retirement
IPERS's return-to-work earnings limit before 65 is $50,000 a calendar year or the Social Security annual earnings limit, whichever is higher. Member Handbook (2025), pp. 52-53, Earnings Restrictions
The return-to-work limit is $50,000 or the Social Security earnings limit, whichever is higher. Our sources don't give this year's Social Security figure.
We use $50,000. If the Social Security limit is higher this year, the higher figure applies.
What would settle it: SSA's current annual exempt amount for people under full retirement age.
Your Social Security benefit
IPERS's publications don't estimate Social Security. Get your own estimate from the Social Security Administration (ssa.gov), and add it to your IPERS estimate from the calculator.
See also Working after retirement and Taxes.
Common questions
Do Iowa teachers pay into Social Security?
Yes. IPERS members pay Social Security tax (FICA) on their wages, including the part that goes to IPERS.
Does Social Security affect IPERS's return-to-work limit?
Yes. Before 65, the IPERS earnings limit is $50,000 or the Social Security annual earnings limit, whichever is higher.
Source: IPERS Member Handbook, Updated July 2025, pp. 3, 9, 12, 23, 40, 52-53. Last reviewed .