SEP Contribution Limits (including grandfathered SARSEPs) SEP-IRA See SEP Contribution Limits 25% of their income or $54,000 See SEP Contribution Limits SEP IRAs See SEP Contribution Limits SEP Contribution Limits (including grandfathered SARSEPs) contribution limits SEP IRA See SEP Contribution Limits SEP IRAs actually do not permit elective salary deferrals See contribution guidelines and limits contributions IRS website Simplified Employee Pension (SEP) IRA contributions $54,000 in 2017 SEP IRA Simplified Employee Pension Plan See SEP Contribution Limits SEP IRA Contributions – IRS.gov See SEP Contribution Limits IRS website See SEP Contribution Limits Elective salary deferrals and catch-up contributions SEP