184.108.40.206.1 Social Security Coverage or Exemption for Newly-Ordained Priests
1. All priests are required to participate in the Social Security system and should never opt out. Payroll deductions are not permitted for priests and they are responsible for these tax liabilities as part of their self-employment status. 
 Human Resources Memorandum, April 10, 2018 regarding Priests' Compensation, n. 5.