My brother and I own an S-Corp and are both paid a salary from that
S-Corp.  If we wanted to pay a "performance" bonus when one of us
works extra hours in a month, would this have to be paid through
payroll?  If we can avoid paying it through payroll, it would
obviously save some on the various withholdings and employer
contributions.  I'm guessing that doing it through payroll is the only
way, but I just wanted to make sure.

Thanks!

Curtis