No, you don’t. The IRS requires you to include all eligible employees in your SEP, but independent contractors are not considered employees for purposes of your SEP and may be excluded. You may also choose to exclude leased employees and employees that participate in a union. Generally speaking, employees become eligible when they turn 21, have worked 3 of the last 5 years, and have earned at least $650 in 2021cc. You should speak to your tax advisor to determine how your employees are classified and if they should be included in your plan.