SMLLC - owner on payroll

Jan 31, 2013 3 Replies

Can a single member LLC member/manager pay himself bi-weekly payroll checks right along with his other employees? Of course this would mean his payroll taxes being withheld and paid in addition to the already in place payroll liabilities.


Is the LLC being taxed as if it were an S Corp?

No. The business is currently a Single Member LLC taxed as a sole proprietor schedule C.

So a schedule C reports the income and expenses of a sole proprietorship.

A Sole proprietor can employ others, but the sole proprietor cannot be paid a salary, W-2, FICA W/H etc from the proprietorship.

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