The New Jersey Social Security Offset Calculation is a method used to determine the amount of Social Security benefits that may be reduced due to other income sources. This calculation is used to ensure that a person's total Social Security benefits do not exceed the allowable maximum amount. The offset calculation takes into account a person's income from other sources such as pensions, disability, unemployment, and other government benefits. The calculation is based on a person's Adjusted Gross Income (AGI) and the Social Security Administration's (SSA) guidelines. There are two types of offset calculations: the Windfall Elimination Provision (WE) and the Government Pension Offset (GPO). The affects those who receive pensions from employers that do not participate in Social Security, while the GPO affects those who receive pensions from a state or local government that participates in Social Security.