Contribution Limits for 403(b) and SEP IRA plans

[Guest soccermom]

Employer contributes to SEP IRA (employer contributions only) for employees. Employer also sponsors a 403(b) plan (employee contributions only). Do you have to add the two together so you don't exceed the maximum annual contribution limit (the lesser of 25% of compensation or $52,000 for 2014) or are they separate for purposes of the maximum contribution limit? Where in the IRC do I find the authority for this?