I have to agree, although I never do it this way. According to the instructions for wages on the 1120S: "Don't include salaries and wages reported elsewhere on the return, such as amounts included in cost of goods sold, elective contributions to a section 401k cash or deferred arrangement, or amounts contributed under a salary reduction SEP agreement or SIMPLE IRA plan."

The only other place remotely relatable would be the company's pension and/or profit sharing plan on line 17.

{FYI, line 8 of page 1 will never equal Box 1 of ALL wages IF there are some wages reported elsewhere, like COGS.}