S-Corp owner wages for the employee retention credit

S-Corp owners do qualify for the employee retention credit.  There is no language excluding S-Corp owners.  The guidance refers to specific relationships to a 50% of more owner of an S-Corporation.  Those individuals are excluded from being able to take the employee retention credit.

S-Corp Wages:  https://www.irs.gov/newsroom/covid-19-related-employee-retention-credits-determining-qualified-wages-faqs