Not sure I understand the question. Either you were an owner/employee of an s-corp in 2023 or you weren't. You can't change after the fact. You certainly could shutdown your s-corp in 2024 and act as a sole proprietor after that date.
Also I wonder if you have the s-corp vs. sole proprietor SS/MC benefits backwards. An s-corp owner does not pay SS/MC on the s-corp's profits. Only on wages. But you MUST pay "reasonable" wages, which means whatever the market rate for someone performing your job would get. And you must pay SS/MC on those reasonable wages. A sole proprietor pays SS/MC on a net self-employment income. (I.e. business gross income minus business expenses).
Please clarify if I am misunderstanding.
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