"Why or why not?"

For 2020, was any payroll run at all? Because you simply stated "salary" which would be taxable wages, which means there would be payroll taxes and payroll reporting, even if there was no Takehome.

And perhaps we should point out this is July 2021.

What sort of entity is this, and why does it have a Rental Loss? Because that doesn't explain there were no funds available to create required payroll. Tax loss isn't going to prevent funds being available, in most cases.

Were there distributions (S Corp) or Dividends? Were there other employees who did get paid their payroll? Is the person who did not get paid, one of the shareholders?

More details always help.