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.
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.