Hey,
What they're talking about is the difference between your dividends and your salary.
You do not have to pay yourself necessarily. You're not required to start year one with a salary.
But... if you're going to pay yourself dividends, you need to be paying yourself at least equal their value in salary.
This is because dividends are taxed at a lower rate. If you were to pay yourself only in dividends, you would be short-changing the IRS. They want you to pay at least half in salary.
