Not sure if this will help, but we include in the E/M.
I'm unsure about the answer to your question about the S code reimbursement..but I've had the same question before & was directed to the below:
Per CPT Assist Spring 1992
* Removal of sutures by other than the operating surgeon may be coded as a level of E/M service if suture removal is the only postoperative service performed.
If the suture removal is performed by the surgeon during the global period after the surgery, the suture removal would not be reported separately, since this is included as part of the normal, uncomplicated follow up care related to the surgery If the suture removal was performed by a physician other than the surgeon who performed the surgery, the modifier -55 postoperative management only would be appended to the surgical procedure code to indicate that this physician (not the original surgeon) is providing the postoperative care.* The surgeon performing the surgery (and in this case not performing the postoperative care) would append the modifier -54 surgical care only to the code for the surgical procedure he/she performed. Perhaps the best way to deal with the question in this Q & A is to ask the requestor for more information, since it's not clear from the question who (e.g., operating surgeon, another surgeon, family physician) is removing the sutures.