The IRS requires that a reasonable salary is paid for services performed. Now, sometimes the company doesn't have cash to pay the owners. In situations like that, once you do have funds to pay salaries, you would have to catch up for all the missed years.
As an example, let's say your reasonable salary is $60,000. Assume that in the year 2026, you start drawing funds from the company. You will have to run all the draws through payroll, up to the amount your reasonable salary is met for all the missed years. 2024, 2025, 2026. Up to $180,000.
One thing to remember, if you are paying yourself indirectly through paying personal expenses with company funds, that is considered a salary and needs to be processed through payroll as well.
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