dmertz
Level 15

Retirement tax questions

I'm not sure where you are seeing reference to "employee contributions."  Other types of plans (e.g., 401(k), 403(b), 457(b), federal TSP, SIMPLE IRA, SIMPLE 401(k)) permit employee elective salary deferrals, but a SEP plan does not (unless it is a SARSEP established before 1997).