Small Employer Fewer than 25 eligible employees - Can they elect the 4% Match under SECURE 2.0

Does anyone know or have a reference as to whether a small employer subject to the automatic increase in the deferral limits for a SIMPLE starting in 2024 can elect to make the higher contributions?

Notice 2024-2 clarified that employers with more than 25 employees can elect the higher limits and must make the higher employer contributions (4% match or 3% NEC) but are the small employers able to elect the higher employer contributions?
 

I have not been able to find anything that says they can (or cannot).  SIMPLE IRAs are not my wheelhouse so I appreciate you in advance!

No. The 4 percent rate is only available to electing large employers.  [I.R.C. 408(p)(2)(C)(IV)] Otherwise the "applicable percentage" rate is 3 percent. [See I.R.C. 408(p)(2)(C)(ii)(I), therein lies the answer. go no further.]

Hope this helps.~~Gary

Pretty dog.

Thanks Gary - Appreciate the info - that is my baby Brooks in the photo!  
Joni