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Thank you  but as far as I can tell you're still leaving us at the same place, where one might infer that a sole proprietor or single member llc owner can't put himself on payroll, but it doesn't explicitly say that.   Keep in mind I agree with your inference, but sometimes we are all challenged by clients who say 'where does it specifically say that I can't put myself on payroll' and I don't see where either of those links leads to a statement anywhere near that clear.   Again, I agree you're not supposed to do it.   But I'd like to see it spelled out for support.  If you can point me to specific language in those cites that gives a clear answer, please do.  I don't see it.