Business & farm

Thank you to share info 

I myself have not sure about it 

But the reality it is the same  for a single member S Corp: W2 or 1099NEC, they have to pay self employment

tax . And the business entity does not have to pay UI and Worker Compensation for the officer per labor law 

When I attend with CPAAcademy and we discuss about it. They are CPA, tax attorney and agree about issue 

But I will listen to you and pay attention for it