Employee or nonemployee

by Kim
(USA)

The church pay him weekly, but he does not considered as an employee of the church because he does not want the church to match his payroll tax, and he will pay payroll as self employment tax. He said, he is a paid volunteer.

Is it legal for him to considered him as a paid volunteer not an employee of the church?

P.S this church is very small and has no payroll tax.

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