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Self employed
No, your business can match your Roth 401(k) contributions, but they must be designated to a traditional (pre-tax) 401(k) since the contributions are tax deductible to the business.
Per the IRS:
...your employer can make matching contributions on your designated Roth contributions. However, your employer can only allocate your designated Roth contributions to your designated Roth account. Your employer must allocate any contributions to match designated Roth contributions into a pre-tax account, just like matching contributions on traditional, pre-tax elective contributions.
See Retirement Plans FAQs on Designated Roth Accounts for more information.
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‎February 22, 2023
7:24 AM