If the corporation paid no wages, it has no QBI deduction because the formula for that relies on wages being paid.  

And it is perfectly acceptable for an owner to work all year for no wages, if there is no income.  I have seen that, or something close to it, with real estate agents in lean years.  They may put months into a couple listings that finally close in January and earn $50,000 in commissions.  So they can pay themselves in that year, for the work they did the year before.