A couple of years ago IRS gave some guidance to their auditors on exactly this issue. The auditors were instructed to look for borderline staff when doing payroll audits. They particularly suggested looking at the Music Director and janitor.
Churches are well advised to take the safe approach and put those who are paid regularly on a payroll.
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Bill OConnell 6179219321
Nursery worker taxes by: Anonymous MN
If the worker was paid in total over $600, yes a 1099-MISC should be given to the worker and the IRS.
workers by: Sandi
Most likely a W-2 and withhold taxes, but review this to be sure: http://www.flumc.org/mp/pdf/employee_or_independent_contractor.pdf