- Yes, you need to file a 941 each quarter, whether or not you have any payroll to report.
- Since you're late, file the second quarter ASAP, just as you would have if you were on time.
- As the owner you don't need to pay yourself consistently if you don't want to. (If you're a corporate shareholder "owner" there are rules that state you must take a reasonable salary, but I think they don't address the timeliness of that salary, only that is happens each year.)
