KateSmithPA

In a safe harbor plan with a 3% employer contribution as the safe harbor contribution, if the employer wants to add an additional integrated profit sharing contribution does the 3% safe harbor contribution count towards the base contribution? That is, if the employer wants to receive a 5.7% excess contribution, does she have to make an additional 5.7% base contribution to the lower paid employees or will the 3% safe harbor contribution count toward the base?