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Per the IRS:
A profit-sharing plan accepts discretionary employer contributions. There is no set amount that the law requires you to contribute. If you can afford to make some amount of contributions to the plan for a particular year, you can do so. Other years, you do not need to make contributions. Also, your business does not need profits to make contributions to a profit-sharing plan.
If you do make contributions, you will need to have a set formula for determining how the contributions are divided. This money goes into a separate account for each employee.
Contribution limits:
The lesser of 100% of compensation or $66,000 for 2023 ($61,000 for 2022; $58,000 for 2021; $57,000 for 2020, subject to cost-of-living adjustments for later years).
Please remember: If your LLC is taxed according to the default rules the members cannot be considered as employees and cannot receive a salary. However, if you choose to have the LLC taxed as a corporation, the members who actively work for the LLC can be considered employees and can receive a salary.
Resource link: https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-profit-sharing-plan
