Are the wages/salaries/draws paid to partners or sole
proprietors reportable for ES contributions?
This one is easy. No.
Neither partners nor sole proprietors are covered for unemployment,
and neither may elect coverage. Partners and sole proprietors
are considered self-employed and are working for the profit, or
the loss, of the business not for wages. Even though they may
be drawing a salary during the year, this is actually a draw against
the profits of the business.