Box 3 wages are the wages that were paid to the employee. They include the $22,500 that the employee paid for their 401K contributions. The wages in box 1 are what the employee pays taxes on, net of the contribution that they made to the 401k in box 12.
The only thing that should be put in box 18 are contributions made by the employer, not the contributions that the employee made that are in box 12 of the W2. The company can't deduct these things twice,
@vikalp77
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