I do not think that the previous answers were entirely correct.   This link is an excellent resource on this, especially for Californians.  

https://www.dowoca.org/parish-resources/clergy-compensation/

This is my read on this work.  The IRS generally treats clergy as employees for Federal Income Tax withholding, but not for social security and medicare. The Clergy is NEVER treated as an employee with regard to Medicare and Social Security - ALL CLERGY must process Medicare and Social Security by filing Schedule SE (Form 1040), Self-Employment Tax. Social Security cannot be withheld from a Clergy's paycheck.  However, the Clergy ARE considered to be employees of the church if the church pays them a salary, AND the clergy submits a W4, AND if they meet the terms of the test for withholding listed in that link.  Now, we come to California; if the clergy (clergy person?), submits a W4 for the IRS, he/she is ABSOLUTELY considered an employee by the State of California for withholding income tax. There is a lot of conflicting information on this, mostly coming from the EDD.  However, it is clear that the State of California mirrors the Federal position on this.  So, if they submit a W4, you must withhold Federal Income tax and State Income tax in California. If the Clergy at your church does not submit a W4, then you need to find a very good CPA about the needed steps to deal with their tax situation.