The issue is whether you are paying in social security and medicare taxes, as well as federal unemployment taxes. That is why you have to pay a reasonable salary, so you are contributing to your government mandated social security and medicare account.
You can't establish an S corporation as a means to avoid payroll taxes. Everyone that earns compensation has to pay in to the social security system. You do that by filing a W-2 form and 941 forms to pay in federal income tax and contributions to social security and medicare.
If you are self-employed or a member of an LLC filing taxes as a partnership, you pay in self-employment tax based on your net income. If you are an S corporation, your net income is not subject to self-employment tax. So you have to pay a reasonable salary in order to pay in your self-employment (social security/medicare) tax.
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