When doing calculations for allocations for self-employed earned income for a retirement plan, does one just subtract the allocation for the employee(

[Guest Enda80]

When doing calculations for allocations for self-employed earned income for a retirement plan, does one just subtract the allocation for the employee(s) or does one also subtract the allocation for the employer?

[J Simmons]

The allocation FOR the ER as opposed to for the EE?

If by that you mean subtract for ER contributions allocated to the EE as well as EE contributions, then yes.

[K2retire]

Or were you asking about how to treat contributions for W-2 employees of the self employed business owner?

[Guest Enda80]

When doing calculations for allocations for self-employed earned income for a retirement plan, does one just subtract the allocation for the employee(s) or does one also subtract the allocation for the employer?

To clarify; I now that to calculate self-employed earned income, that one would subtract one half of the self-employment tax, and then the allocation that the employee participants (i.e. the people who work for the owner of the establishment) receive. Does one also subtract the allocation that the owner of the establishment gets (i.e. the employer)?

[K2retire]

Yes.

[masteff]

See also: Chapter 5 of IRS Pub 560: http://www.irs.gov/pub/irs-pdf/p560.pdf

They have some handy worksheets that maybe exactly what you're looking for.