S Corp has single shareholder/ employee. No other employees. S Corp reimburses shareholder /employee for medical insurance premiums paid by the shareholder/employee and reports the reimbursement on Form 2023 W-2, Box 1. The reimbursement is NOT included as social security or medicare wages in Boxes 3 and 5. What is the amount of compensation used to calculate the 2023 SEP contribution; Box 1 or Boxes 3/5? Boxes 3 and 5 are the same as the amount of social security wages does not exceed the 2023 limit.