It depends on what you consider an “owner’s draw”. The amount of eligible owner’s salary comes from the following documents (based on how your business files its taxes):
1120-S (S-Corp)*- Line 7, Compensation of officers
1120 (C-Corp)*- Line 12, Compensation of officers
1040 Schedule C (Sole Props and Single-Member LLCs)- Line 31, Net profit
*Note a Form 941 will still be required in order to prove owner’s salary for these businesses.
If an owner of a Corporation or S Corporation only takes a distribution and is not on payroll, then this compensation should not be considered in determining total payroll.