20% top paid group... uneven number, what do i do? round it?

[Guest SJPrince]

If I have 9 employees and do a 20% test, I get an uneven number. Do I round up to 2 employees? Round down to 1?

appreciate the help thanks!

[Guest JAREL]

The regulations say "the employer may adopt any rounding or tie-breaking rules it desires, so long as such rules are reasonable, nondiscriminatory , and uniformly and consistently applied" - see 1.414(q)-1T, A-3(b).