Client has substantial Schedule C income and is able to maximize his SEP contribution every year when we file the tax return. He asked if he can start funding his 2020 SEP throughout the year instead of waiting until we file the tax return.

Since a SEP is an employer only plan and there are no salary deferrals, I see no problem with the client making contributions to maximize the SEP Employer contribution during 2020 instead of waiting until 2021 when we file the 2020 return. Is that correct?