Quick question on calculating the 3% match for an S-Corp Shareholder (100% owner). Here are numbers from the W-2:

Medicare Wages (box 5) 121,250
Simple Withholding 5,250
Health Ins 12,270
Wages (box 1) 128,270

Which figure is the 3% based on? The gross wages, before Simple W/H, including the Health Ins is $133,520. Is the Health Insurance considered Compensation for Simple purposes?