There's still time to run payroll dated in 2025. You have up to the Dec 31 date, and really, you can backdate it to Dec 31 as long as you are on track with 941/944 timely for that paycheck date.

"need to make a Jan 15 Q4 which means they'll have a penalty"

I'm not sure I understand how this is right. Making an on-time estimated payment against an increased income tax liability due to a distribution isn't going to create a penalty.