How do I pay my employee (16 & under) their yearly salary?

Hi MFD,

It's important to accurately keep track of payroll transactions to properly calculate deductions and produce year end forms. Currently, neither of our QuickBooks Online payroll subscriptions include annual pay schedules. I know that different businesses have different payroll needs, and we aim to meet those needs as much as we can. If annual pay schedules would be a valuable addition for your business, please submit feedback to our engineers to help us continue to build our offerings. 

A journal entry can be used to manually record a pay run for a lump-sum annual amount, even if it's in a prior year. Here's an article with the specific steps in recording a payroll journal entry to get you started: Record payroll transactions manually

Let me know if there's anything else I can help you with.