S-CORP Salary Reporting

[Mike Nelson]

When paying yourself a salary under S Corp status, what are the guidelines for reporting your salary?  I understand you have to file a 941 every quarter, but if you are the sole owner and individual of an S Corp and say you are a wholesaler, can you wait until December to just pay yourself an annual Salary of say $40,000 when the business made $100k for the whole year?  Are you forced to pay yourself sooner? For example if you made $15000 in the first quarter?  What If I want to keep that money in the Business account until later in the year for possible unforeseen expenses?  I cant seem to find any Info on required salary acceptance.