Simple IRA match S-Corp

is the match for a SIMPLE IRA just 3% of the W2 wages for the owner?  I have an owner with W2 wages of 200K, so 6K would be the maximum match in this case, correct?

The owners total compensation is closer to 600K, but I am asking for the match and I think it’s only based on the w2 wages.  The simple plan has a 3% match.



Yes, 6k would be the max matching contribution, but also no more than owner’s salary reduction contributions.

They contributed 16,000, so we should be good.  Thank you!

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