S-Corporation's must pay their officer's reasonable salaries based on the work provided to the company. So this depends on what services are provided, what the company does, where the company and/or officer-employee are located, what gross and net income are expected and a few more points to determine the best salary for your company. This is completely individualized and needs to be treated as realistically as possible to hold up to the IRS in the event of an unlikely audit.
My job, as a small business tax consultant and strategist, is to prepare you and educate you while maximizing your tax savings, maximizing all legal deductions, providing you with tax plans for your business, and more. While simultaneously ensuring that you are following all guidelines and never have to worry about an audit, but can defend yourself at all stops should you ever undergo one.
Please feel free to reach out for a call should you want to develop an individualized plan for your salary and run some tax planning your small business!