Employer Match

If an employee leaves in Augus of the year, dows the employer still have to contribute the 3% match?



Yes.



What kind of plan is it?  In some situations a match is not required.  Refer to the plan document.  For example, a 401k plan might require employment on the last day of the plan year and/or having worked at least 500 hours. 



I assumed a SIMPLE IRA, should have indicated such.



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