How big does the pay cut have to be?

Social Security does not print a percent cutoff on Form SSA 44. The practical test on this site is whether estimated MAGI maps to a lower IRMAA tier than the old MAGI. A small cut in the same bracket does not help.

I took a lower paying job in the same field. Does that count?

It can, if work reduction is the event and the more recent MAGI is lower in a way that changes the IRMAA tier. The reason for the change is not a separate SSA 44 box.

What if my hours vary?

Use a longer record of pay, not one week. The income worksheet is about MAGI for a tax year, not a single stub.

Work reduction or work stoppage?

Stopped fully or in large part, including retirement: work stoppage. Still working with less pay or fewer hours: work reduction. If you pick the wrong box, Social Security may not accept the request.

Home / Work reduction

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IRMAA appeal after work reduction

On Form SSA 44 this is work reduction. We do not file. Social Security decides.

You do not have to quit to use Form SSA 44. Work reduction is its own box. It is for a drop in work, such as fewer hours, lower pay, or a move to part time.

There is no published percent test such as 20 percent or 50 percent. What matters is whether a more recent MAGI maps to a lower IRMAA tier if Social Security agrees to use that year.

If you fully stopped work, use work stoppage instead, including retirement.

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What this event is

Use work reduction when you kept working but compensation dropped in a real way. Examples include a cut in hours, a salary cut, lost bonuses that were part of pay, or leaving a second job.

Switching employers for lower pay can be a reduction in work income. The form still needs the event and the income worksheet. Social Security is not grading your career story.

Hours that change week to week

If hours vary, compare a longer stretch, such as year to date, with the older tax year Social Security used. One thin paycheck is not the whole MAGI picture.

Caregiving that led you to cut hours can still be work reduction if the pay dropped. Document the reduction. We are not a law firm and this is not legal advice.

What Social Security lists as proof

These are SSA’s examples for this event, not a promise they will accept your file. Official instructions live on ssa.gov.

An original signed statement from your employer; copies of pay stubs; or original or certified documents that show a transfer of your business.
If you do not have those, SSA may accept your signed statement on Form SSA-44, under penalty of perjury, that you accepted a job with reduced compensation.

Official overview: ssa.gov/medicare/lower-irmaa. Official form: Form SSA 44 PDF.

Related life events

FAQ

Ready to see if this applies?

The free check is three screens. It does not ask for your Social Security number. You are not charged to see yes or no. If a packet applies, you can buy a filled Form SSA 44. You file it. Social Security decides.

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Check IRMAA is independent of the Social Security Administration, CMS, and Medicare. This is not a government website. SSA decides whether to use more recent income. We do not file for you, represent you, or guarantee a lower premium. Dollar amounts on this site are estimates from published CMS brackets using the facts you entered. They are not a promise of savings.

Last updated August 27, 2026.