are you asking about the payroll tax returns and required tax deposits or how often you must pay your employees?
for state laws as to paying employees
https://www.patriotsoftware.com/blog/payroll/pay-frequency-requirements-state-federal/
however, I have seen situations with S-Corps where the sole shareholder/executive/employee did not take a payroll until near year-end. of course they were never audited by the DOL in their state.
