"I send him IRS's procedures for compensating for shareholder-employees and officer

IRS doesn't have any procedures for that. 

"We figured his salary out( two days ago)"

What qualifies you to figure out what his reasonable compensation could be?

"and next week would be his first payroll."

But of course, next week is a new calendar quarter.  Does he have other employees?  Are you already filing quarterly employment tax returns?  Is this a business where income fluctuates greatly from year to year (for example, retail gift shop or federal government contractor), where you don't even know until December if there will be a profit?  How long has he been doing business as an S corp?  As @qbteachmt states, you can make payroll an annual payment, and in some cases that might be a good idea.  In others, not so much.