NOTE: Under certain conditions, services performed as an employee are deemed to be self-employment
rather than wages (e.g., ministers, real estate agents, newspaper vendors, etc.).
See RS 02101.010E. An S Corporation may pay wages to an individual that performs work-related services
and is considered an employee of the S Corporation (i.e. President), even if they
are a shareholder of the S Corporation.. See RS 01802.015 for more information on S Corporations.