No games. If your normal salary is $100,000 and you want to distribute $1,000,000, that's where this comes into play. And the limit is only on a portion of the FICA taxes (it's actually $100k).

More clearly, the business pays social security tax of 6.2% of each of its employees' salaries up to $100k and medicare tax of 1.45% of each of its employees' salaries with no limit. So, if you take $1,000,000 from the business in a year and $100,000 is your normal salary, Then the business would pay $20,700 in FICA tax under an LLC and $7,650 under an S-Corp.