if she performs no services to the S-corp she's not entitled to a salary.
here's from the IRS
Courts have consistently held S corporation officers/shareholders who provide more than minor services to their corporation and receive, or are entitled to receive, compensation are subject to federal employment taxes. If an officer does not perform any services or only performs minor services and is not entitled to compensation, the officer would not be considered an employee.
if you take your compensation as a salary that's fine. if you take it as non-employee compensation and get a 1099-NEC that could be a problem especially if this is the only company you work for.
