If he made $100K in Schedule C income, he could easily pay himself $60K wages and take $40K in dividends from an S Corp.  That would save him about $6,000 in SE Taxes.  How do you know he's not already doing payroll for employees?  But he can find someone to do quarterlies with one paycheck each period for, let's say, 10% of the savings or $600.    

Others would walk closer to the edge and pay $30K in wages with $70K in dividends.  IRS is giving up audits until 2029, but if this business has gross revenue of $1 million, it's a lot bigger target on Schedule C than it is on Form 1120-S.