The deduction for "compensation to officers" affects the corporate return, and all K-1s will reflect that deduction. It is not allocated to the shareholder that received the wages.
If you are referring to Box 17, Code V, that is for the Qualified Business Income deduction, and that is based on ALL wages and split between each shareholder, based on the shareholder's ownership. The fact that one shareholder received wages and others did not will not change the amount in Box 17, Code V.