Self employed

Hi @jorgestambuk1 

The maximum percentage is 25% of the employees compensation.

Contributions an employer can make to an employee's SEP-IRA cannot exceed the lesser of:

1. 25% of the employee's compensation, or
2. $57,000 for 2020 and $58,000 for 2021 ($56,000 for 2019)

Note: Elective salary deferrals and catch-up contributions are not permitted in SEP plans.

If you’ve contributed more than the annual limits to an employee’s SEP-IRA, find out how to correct this mistake.

Here is an IRS article related to this.

https://www.irs.gov/retirement-plans/plan-participant-employee/sep-contribution-limits-including-gra...