putting kids on payroll

I would like to put kids on payroll and give them a salary of 6k.
Where do i take the deduction, is it on 1120s or schedule C.

I have setup sole prop and will be paying the kids using this bank account.
Do i need to open a separate bank account for the kids to deposit their salary.
How can the money be withdrawn, Should i open a Roth IRA.
What are my options.