AbraCalc

SEP-IRA: $75,000 Income at 20% Contribution Rate

Contributing 20% of $75,000 to a SEP-IRA results in a $15,000 annual contribution, substantially reducing a self-employed person's tax bill.

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How to use this tool

  1. Enter your eligible compensation (W-2 wages or net self-employment income).
  2. Set your contribution rate, up to the 25% maximum.
  3. Read your allowed contribution after the IRS caps are applied.
  4. Compare the uncapped figure to see when a limit reduces your contribution.

A 20% contribution rate balances aggressive retirement savings with the need to keep enough income available for operating expenses.

Frequently asked questions

How much can I contribute to a SEP-IRA?
Up to 25% of compensation, capped at $69,000 for 2024. Compensation counted is itself capped at $345,000, so the dollar limit binds at higher incomes.
Why is my effective rate below 25%?
Once your compensation exceeds about $276,000, the $69,000 dollar cap kicks in before the full 25% is reached, so the contribution as a share of total pay drops below 25%.
Is the SEP-IRA contribution tax-deductible?
Yes. SEP-IRA contributions are made by the employer and are tax-deductible business expenses; the funds grow tax-deferred until withdrawal in retirement.
Does this work for the self-employed?
This tool models the capped-compensation case. Unincorporated self-employed filers use a roughly 20% effective rate on net income after the self-employment-tax deduction; consult IRS Publication 560.