[20211005]IF10738_社会保障双重权利.pdf

https:/crsreports.congress.gov Updated October 5, 2021Social Security Dual EntitlementOverview Social Security is a social insurance program that partially replaces income lost due to retirement, disability, or death. Workers who have been in Social Security covered employment (jobs subject to Social Security payroll taxes) for a sufficient number of years become insured for Social Security and can receive cash benefits when they retire or become disabled. Dependents of insured workers are also eligible for benefits when the worker retires, becomes disabled, or dies: spouses, former spouses, children, parents, and widow(er)s can receive dependent benefits or survivors benefits. Dependent and survivors benefits are sometimes referred to as auxiliary benefits. Auxiliary benefits are equal to a percentage of the insured workers basic benefit amount, the primary insurance amount (PIA). Beneficiaries entitled to multiple benefits (such as being entitled to both retired-worker and spousal benefits) cannot receive all benefits in full. This can lead to inequities between single-earner and two-earner households. With the increase in two-earner households, some are concerned about the grow