@AbrahamT correctly replied to your duplicate post on the subject.
Salary deferrals to a SIMPLE IRA are only permitted to be taken from your pay, deposited into the SIMPLE IRA by your employer and reported with code S in box 12 of your W-2. Similarly, the required employer matching contributions or nonelective contributions are only permitted to be made by the employer. The tax code explicitly prohibits any other contributions to be made to a SIMPLE IRA other than rollovers form another qualified retirement account at least two years after the establishment of the SIMPLE IRA.
