These contributions are called salary reduction contributions. Contributions are made on behalf of eligible employees .
Contributions are also subject to various limits .
In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions . Employees who are nonresident aliens and received no earned income from sources within the United States. Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. Wages, tips, and other pay from your employer that is subject to income tax withholding. Self-employed individual compensation.