An employee should receive a W-2 and the employer should withhold and match Social Security and Medicare on his/her wages.Note: A church can hire a service, a general contractor, or an individual (if the individual is in business and offers his/her services to several churches/businesses) to provide miscellaneous services (i.e. yard maintenance, janitorial duties, secretarial duties, etc.).  If a church chooses to hire an individual or church member then an employer/employee relationship has been established and proper employment forms must be completed.