Deductions & credits

But you're right.  Contributions by my S-corp for me as an employee are NOT made through a payroll deduction.  I guess that's why I can still take the Schedule C deduction on the premiums I pay out-of-pocket?  I just want to be clear that my S-corp. IS required to make Health & Retirement contribution remittances to SAG-AFTRA for me as an employee of my S-corp., even though they don't come through a payroll deduction.