Certification by Religious Group

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form SSA-1458 Certification by Religious Group	Form and Instruction	Modified	Available
Supporting Statement - 0093 (Final).docx	Supporting Statement A	Uploaded 2026-09-28	Available
Addendum - 0093.docx	Supplementary Document	Uploaded 2026-09-25	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43692	Certification by Religious Group	Form and Instruction	Modified	Certification by Religious Group
43692	Certification by Religious Group	Other-Revised PA Statement	Modified

ICR Details

OMB Control No: 0960-0093	ICR Reference No: 202608-0960-009
Status: Received in OIRA	Previous ICR Reference No: 202412-0960-009
Agency/Subagency: SSA	Agency Tracking No:
Title: Certification by Religious Group
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/28/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	318	142
Time Burden (Hours)	159	71
Cost Burden (Dollars)	0	0

---

Abstract: Under the Internal Revenue Code, Section 1402(g), certain self-employed religious group members may receive a waiver of all Social Security benefits and payments and thus will be exempt from paying Social Security taxes, if SSA determines they qualify for the waiver. A religious group’s authorized spokesperson completes and submits to SSA Form SSA–1458, Certification by Religious Group, so SSA can verify if religious organizational members meet or continue to meet the criteria for exemption. The respondents are spokespersons for religious groups or sects seeking a waiver for Social Security payments and benefits under IRS Code Section 1402(g).

---

Authorizing Statute(s): US Code: 42 USC 1352 Name of Law: Social Security Act
   US Code: 42 USC 411 Name of Law: Social Security Act
   US Code: 42 USC 402(v) Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 48470	07/31/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 60677	09/24/2026
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Certification by Religious Group	SSA-1458	Certification by Religious Group

---

ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	318	142	0	0	176	0
Annual Time Burden (Hours)	159	71	0	0	88	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: When we cleared the this ICR in 2024, the burden was 36 hours. However, we are currently reporting a burden of 80 hours. The increase in burden is due to the number of responses from 142 to 318. These figures represent current Management Information data. The availability of electronic management information data has enabled SSA to report a more accurate number of responses, resulting in an increase in the number of respondents for this renewal period. 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. *Note: The total burden reflected in ROCIS is 159 while the burden cited in #12 of the Supporting Statement is 80. This discrepancy is because the ROCIS burden reflects the learning costs. In contrast, the chart in #12 above reflects actual burden.

---

Annual Cost to Federal Government: $5,484

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

---

Common Form ICR:  No

---

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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 09/28/2026

---