yes. this holds true for S-corps and LLCs taxed as S-corps.
You must be mindful of child labor laws, and as far as the IRS is concerned there are some rules too.
First, the child must actually perform work. Ensure that the work they do has a business connection.
Also, the pay must be consistent, and the pay must be reasonable relative to what you would pay others for similar work. You need to keep detailed records such as timecards and job descriptions. This must be perceived as an arms-length relationship.
Many states have labor laws that dictate the age your child can work,
The wages would also be subject to FUTA taxes.
As for your state, you might also need to pay state unemployment taxes and take out state withholding taxes if applicable. There is a state issue as to whether or not the LLC needs to cover employees with workers compensation insurance.
There can be a workaround to avoid the social security and medicare taxes on your child's
wages but that a discussion best left to your decussion with a tax professional in your state.