I am finding conflicting information and looking for a good resource on employer matching contributions, specifically to SIMPLE.  Employer is doing the 3% match option for employees.  EE elected a 10% deferral so they met their 2024 $16K max (under age 50) in October so therefore no longer making contributions.  Does the ER have to continue making 3% matching contributions for the remainder of the year?  I am finding sources that say the match is per pay so if a person maxes out early in the year they are leaving ER matching money on the table and others stating that it is annual.  The 5305 makes me believe it is annual that as long as the EE contributed the equivalent of 3% (or more) of annual salary, the ER match continues for the year regardless of when the EE actually maxes.  I would love to have an IRS or DOL example of this to provide to the employer.