Two partners in a rate group plan. Each have Net Schedule C (after employee cost and 1/2 se tax) of 100,000.

The employees are receiving only 5% of pay profit sharing from the partnership.

Can the partners contribute and deduct more than 20% (can they borrow from EE amount under 25%) or are they stuck with 20%?

In other words, total EE pay is 100,000 but partnership is only contributing 5,000 for the employees.
Can the partners plit the other $20,000 (up to the 25% of pay limit for the EES) or are they stuck with 20% and rest of deduction is lost?

Thanks!!

yes.

Do not forget to reduce each partners 'earned income' be their respective employer contributions (which should be equal). So, as your allocations to each exceeds ($20,000), their earned income will get reduced below $80,000. The 20% is merely the front end calculation to arrive at a 25% allocation rate. So, if they each receive $30,000, their earned income will become $70,000; an allocation rate of 42.86%.