SSA is responsible for determining whether religious groups or sects meet the qualifications exempting certain members and sects from payment of Self-Employment Contribution Act taxes under Internal Revenue Code, section 1402(g). SSA sends Form SSA-1458 to a group's authorized spokesperson to complete and verify organizational members meet or continue to meet the criteria for exemption. Respondents are spokespersons for religious groups or sects.
US Code:
42 USC 402(v)
Name of Law: Internal Revenue Code
US Code:
42 USC 1352
Name of Law: Social Security Act
US Code:
42 USC 411
Name of Law: Social Security Act
When we last cleared this IC in 2018, the burden was 45 hours. However, we are currently reporting a burden of 36 hours. This change stems a decrease in the number of responses from 180 to 142. There is no change to the burden time per response. Although the number of responses changed, SSA did not take any actions to cause this change. These figures represent current Management Information data.
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.