Hello, I am new to the forum and please let me know if there is a way to search for this topic.

I ran across you Q&A and I am really hoping you can help. It is difficult to get a clear answer on SimpIRA.

I am an employer with <10 employees. We have 6 W-2 employees and rest are contractors ranging from 3 hours a week to 15 hours a week. The W-2 employee are on a salary and the contractors bill us by the hours they work. We established a SimpleIRA this year where we match 2%. Questions:

Are the 1099 contractors eligible to participate in the SimpleIRA plan?
If they are eligible and I have to offer to 1099 employee, am I required match as I do for W-2?
Can I offer SimpleIRA plan only for W-2 employees, as long as they meeting the minimum wage threshold?
How can I manage this when contractors don’t work set hours?