No salaries for a domestic eligible entity to be calssified as an association taxable as a corporation

No, you don't need to include a note. It is very common for a new corporation to not have any payroll in the few year or two. 

That being said, if you have a profit, you should start payroll as soon as it it is practical to do so. If you file three years with a profit and no payroll, you are very likely to be audited because of it. 

Thanks so much.