Is 1099 income (no w-2 income) eligible for company SIMPLE IRA?

Is an employee with only 1099 income (no w-2 income) eligible for company SIMPLE IRA? OR does the employee have to be w-2 (paid via payroll) to be eligible to contribute and receive the match?



If a person is not paid W-2 wages they are not eligible for that payee’s SIMPLE IRA plan. However, as an independent contractor they could establish their own SIMPLE IRA, SEP IRA or solo K plan.

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