Church pays for pastors health insurance - is this considered income?

by Connie
(Texas)

Our church has agreed to pay the pastors health insurance premiums. He does not get any salary. He is listed as an 'employee' of the church in order to get the health benefits through the denomination. We pay the insurance premiums directly to the insurance company - we do not reimburse him, we pay the premiums instead of him paying them. Is this considered income and would we give him a W2 or a 1099?