SEP Simplified Employee Pension 

Contribute as much as 25% of your net earnings from self-employment (not including contributions for yourself), up to $70,000 for 2025 (calculated on first $350,000 of earnings).

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Available to businesses of any size
Simple establishment and maintenance
No annual filing requirements - minimal administrative burden
Contribution flexibility ideal for variable cash flow
Mandatory equal contribution percentages for all eligible staff
Immediate 100% employee vesting
Employer-funded accounts only (no employee contributions)

Employees must meet all criteria:

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• Age 21 or older

• Worked for employer in 3 of past 5 years

• Earned at least $750 in 2025 compensation

No catch-up contributions permitted for employees over 50 
2025 contributions accepted until 4/15/2026

This update reflects IRS Notice 2024-80 adjustments and SECURE 2.0 provisions effective for 2025 plan years.

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