There is no wage deduction as an Expense. It doesn't reduce the Schedule C business income. It reduces the bank. He took his own money, in other words.

Using this as a strategy for paying in as withholding instead of estimated income tax is not the best way to be forced to make your payments. You also have the issue of the employer's share of payroll taxes paid, since that "employer" isn't entitled to payroll tax deduction as expense on the amounts.