brent311

I have a similar question as the original post. Are the employee 401k salary deferrals included into the compensation that the company side can use to calculate the 25% contribution? lets say someone pays themselves 100k for W2 earnings, but has it set up in payroll for defer 10% of that as employee deferral to 401k. When the company contributes a 25% contribution, do they use the 100k or 90k(100k minus the 10k employee deferred to the 401k) to calculate that 25%? Thanks