Per law, IRS does not require S Corp have an employee
But the IRS requires you (officer) have reasonable compensation based on industry income such as accountant, real estate, life insurance, etc
If you have loss, then no thing you can do. But the S Corp has loss several years, then the business activities look like a hobby. Somehow, some one has certain wages from employer and tries to run the business for additional income and keep license active and gain knowledge. That is normal case
The last time, I had meeting with CPAAccademy about this issue
Some small business S Corp have option to reduce payroll service's fee by issuing officer (yourself) 1099NEC the end of year and pay self employment instead payroll if S Corp has profit .
Hope this help
