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S-Corp Payroll Setup & Salary Planning

The whole point of an S-Corp is splitting your income into W-2 salary (subject to payroll taxes) and owner distributions (not subject to self-employment tax). But the IRS requires the salary to be "reasonable" — and getting that number wrong triggers audits. Here's how to get it right.

Reasonable Salary Calculator

Your Estimated S-Corp Tax Picture
Recommended W-2 Salary
$0
Subject to payroll taxes (FICA)
Owner Distributions
$0
Not subject to SE tax
SE Tax as LLC (no S-Corp)
$0
15.3% on all profit
Estimated Annual Savings
$0
vs. filing as LLC
Payroll taxes on salary Tax-free distributions

⚠ This estimate uses median industry salary ratios and does not account for your specific qualifications, local market rates, or state taxes. The IRS "reasonable compensation" standard requires your salary to reflect what you'd pay an employee to do your job. Always consult a CPA before setting your salary — underpaying yourself is the #1 S-Corp audit trigger.

Monthly Payroll Schedule Template

Bi-Weekly Payroll Checklist (Sample — Q1)

Concierge Tier Includes Full Template
Date Task Who
Jan 3 Process W-2 payroll run #1 — send ACH to personal account Payroll processor
Jan 15 Deposit federal payroll taxes (Form 941 — FICA + income tax withholding) Owner / Payroll
Jan 17 Process W-2 payroll run #2 Payroll processor
Jan 31 Pay state unemployment taxes (SUTA) for Q4 prior year Owner / CPA
Feb 15 Deposit federal payroll taxes for Jan payroll period Owner / Payroll
Apr 15 Q1 estimated tax payment due (Form 1040-ES) Owner / CPA

The Concierge Bundle ($3,497) includes a complete 12-month payroll schedule, pre-filled with your salary, payroll processor setup, and quarterly tax deposit reminders configured for your state.

Unlock Full Template →

Quarterly Tax Deadline Calendar

Q1
January – March
Jan 31
W-2s issued to employees (you are your own employee as an S-Corp owner)
Filing
Jan 31
Form 941 filed for Q4 payroll taxes
Payroll
Mar 15
S-Corp tax return (Form 1120-S) due — or extension
Tax
Q2
April – June
Apr 15
Q1 estimated tax payment (1040-ES)
Tax
Apr 30
Form 941 filed for Q1 payroll taxes
Payroll
Jun 16
Q2 estimated tax payment (1040-ES)
Tax
Q3
July – September
Jul 31
Form 941 filed for Q2 payroll taxes
Payroll
Sep 15
Q3 estimated tax payment (1040-ES)
Tax
Sep 15
Extended S-Corp return (1120-S) due if on extension
Filing
Q4
October – December
Oct 31
Form 941 filed for Q3 payroll taxes
Payroll
Dec 15
Year-end payroll review — confirm W-2 salary is on track
Payroll
Jan 15
Q4 estimated tax payment (due in January)
Tax
⚠️

The Reasonable Salary Audit Risk

The IRS specifically targets S-Corps where owners pay themselves unusually low salaries to maximize distributions. If your W-2 salary is less than 40% of total S-Corp income, you're at elevated audit risk. The safe harbor: document a salary that matches what a qualified employee would earn doing your role in your market. Your CPA should have this on file. Our Professional Setup tier ($1,997) includes CPA coordination to determine your defensible salary from day one.

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