If an employer's contribution to a SEP IRA is less than $52,000 in 2014 (or 25% of the employee's earned income,if less),the employee can contribute the difference.

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A SEP is a qualified plan.The limit on an employer's contribution for a particular employee is the smaller of $52,000 (in 2014)or 25% of the employee's earned income.However,elective employee deferrals are subjected to a statutory ceiling of $17,500 (in 2014).

If an Employer's Contribution to a SEP IRA Is Less