All Tools

SEP IRA Calculator

Calculates maximum allowable SEP IRA contributions based on self-employment income

Maximum Allowed Contribution

25% of net income, capped at $69,000 for 2024

Actual Contribution

Contribution based on your chosen rate

Estimated Tax Savings

Estimated savings at 22% tax bracket

Frequently Asked Questions

What is a SEP IRA?

A Simplified Employee Pension (SEP) IRA is a retirement plan for self-employed individuals and small business owners. It allows contributions up to 25% of net self-employment income, with a maximum of $69,000 for 2024. Only the employer contributes; there are no employee deferrals.

How is the SEP IRA contribution calculated for self-employed?

For self-employed individuals, the effective rate is about 20% of net profit (not 25%) because you must first subtract half of self-employment tax. The formula is: net earnings minus half of SE tax, then multiply by 25%.

Can I have both a SEP IRA and a Solo 401(k)?

Yes, but contributions to both are subject to combined limits. Many self-employed individuals prefer a Solo 401(k) because it allows both employee deferrals ($23,000) and employer contributions (25%), often resulting in higher total contributions than a SEP IRA alone.