For a small business S-Corp, the owner was taking a paycheck but then stopped because they couldn't afford to take a paycheck.

The owner can't take distributions during that time, but what is the best procedure for when they are ready to take a paycheck again? If they didn't take any distributions, can they simply resume taking a paycheck?

Also, if they did take distributions, then what does the owner need to do, once they're ready to resume taking a paycheck?