We use "years of coverage" when computing special minimum benefits that are payable to certain people who worked in covered employment for at least 11 years. In most cases, the normal benefit computation method provides a higher benefit than the special minimum benefit. We also use years of coverage in computing benefits for months prior to January 2024 for certain persons who received pensions based on noncovered employment.

For 1951-78, the amount of Social Security covered earnings needed for a year of coverage is 25 percent of the contribution and benefit base. For years after 1978, the amounts are 25 percent of what the contribution and benefit base would have been if the 1977 Social Security Amendments had not been enacted (hence the name "old-law" base). For special-minimum benefit purposes only, the applicable percentage is 15 percent for years after 1990. Please see the following tables.