The contribution limits of a SIMPLE IRA vs. SEP-IRA are different too. In addition to usually allowing for greater contributions, individual 401(k) plans have another benefit: If you would prefer to do so, you can make Roth contributions to an individual 401(k) rather than pre-tax (“traditional”) contributions. Switching from a Solo 401(k) to an SEP IRA at some future date can be a big hassle, Henry warns. These include the SEP-IRA, Solo 401(k), Cash Balance Pension Plan and even a SIMPLE IRA. Most of the retirement plan options for self-employed taxpayers function similarly to a traditional IRA. INDIVIDUAL 401(K) The only really important difference is the contribution limit. Assuming you’ve never had one before, a SIMPLE IRA can be set up as late as October 1 of the first year for which you wish to make contributions. He spent nearly two decades working at MSNBC.com and NBC News, and he still appears on TODAY, NBC Nightly News, and CNBC. There are 4 types of retirement accounts that are specifically designed for small business owners. One exception is Vanguard, which charges $20 a year, but the firm waives the fee for account balances of more than $10,000. Eligibility requirements are fairly straightforward: Anyone who generates net profits from a sole proprietorship, LLC or other business organization can open a solo 401(k) as long as they have no employees aside from their spouse. At the end of 2019, nearly 30% of American workers were self-employed, according to Gallup. Rather, it lets the self-employed and small businesses and their employees benefit from simple, tax-advantaged retirement savings accounts similar to personal individual retirement accounts (IRAs). To the best of our knowledge, all content is accurate as of the date posted, though offers contained herein may no longer be available. Individual 401 (k) … An individual 401(k) plan functions very much like a 401(k) plan with a person’s employer. As a business owner, you have several options for retirement plans. Solo 401(k)s also offer features more on par with other employer-sponsored retirement plans that SEP IRAs lack: You can, for example, generally take out a loan from your Solo 401(k) equal to the lesser of $50,000 or 50% of your account balance. EXAMPLE: You’re under 50 years old, and your net earnings from self-employment is $50,000. Unfortunately, contributions are adjustments to income (i.e., “above the line” deductions) rather than Schedule C deductions, meaning they save you money on income tax but not self-employment tax. See it on Amazon One of the biggest benefits of being self-employed is that there are more (and better) retirement plan options available to you than are available to most taxpayers. The Forbes Advisor editorial team is independent and objective. There are pros for using Solo 401(k) and there are cons for using them. A Solo 401k only covers you and your spouse. But if you’re self-employed with no employees, the choice depends on how much you plan to save. This has included curating news headlines for buy-side equity, forex and fixed income traders; covering equity market news for Investopedia; and editing personal finance content for Bankrate and LendingTree. (The following is an excerpt from my book Independent Contractor, Sole Proprietor, and LLC Taxes Explained in 100 Pages or Less.). A SEP IRA is simple to administer and no tax filings are required. An employee contribution of $19,500 for 2020, An employer contribution equal to 20% of your net earnings from self-employment, and. The maximum employee contribution she can make to her individual 401(k) for the year is $15,500 ($19,500 — $4,000). There’s one key feature of SEP IRAs that differentiate them from Solo 401(k)s: Only the employer can make contributions to a SEP IRA account. Notably, since employee contributions are not allowed, SEP IRAs do not allow catch-up contributions for people 50 or older. Your particular situation will dictate which, the SEP IRA or Solo 401(k… They could, however, affect your ability to claim a deduction for a contribution to a traditional IRA, because if you have one of the business retirement plans described above, you are considered to be covered by a retirement plan at work, which means that if your adjusted gross income is over a certain amount, you will not be able to claim a deduction for a traditional IRA contribution. The conventional wisdom regarding the Solo 401(k) vs SEP IRA question is that self-employed people should choose the Solo 401(k) because in most cases, the potential tax savings are higher. In most cases, an individual 401(k) plan will allow for the largest contribution. Specifically, you are allowed to make: In this case, your net earnings from self-employment is defined as your business’s profit, minus the deduction for one half of your self-employment tax. A SEP IRA or individual 401(k) can be set up as late as the due date (including extensions) for the business’s tax return for the year. None of the above-mentioned plans will affect your ability to contribute to a traditional or Roth IRA. However, when you work for yourself, it's a different story. See it on Amazon, 401k Rollover to IRA: How, Why, and Where, Single Premium Immediate Annuities and Retirement Planning, Social Security Strategies for Married Couples, the deduction for one-half of your self-employment tax, Savings Incentive Match Plan for Employees (SIMPLE IRA), and. A catch-up contribution of $6,500 for 2020 if you’re age 50 or older. This compensation comes from two main sources. All profit sharing contributions must be made to a traditional account. That means a self-employed person under 50 with an annual net profit of $100,000 could contribute a total of $18,587 to an SEP IRA. Congress created the Simplified Employee Pension Individual Retirement Account (SEP IRA) in 1978 to extend the IRA concept to small businesses. Luckil… For instance, an entrepreneur who wants to put 10% of their net income into their SEP IRA must put 10% of worker pay into their SEP IRA, too. SIMPLE IRA vs. 401(k): The Pros and Cons of Each Plan For simplicity, employers might prefer the SIMPLE IRA. (Note: These limits are not cumulative, so there’s usually no benefit to opening more than one retirement plan for your business.). The deadline for the employer contribution is the due date (including extensions) for the business’s tax return for the year (i.e., April 15 of the following year, or October 15 if you filed for an extension). What Exactly Can Be Taken From You In A Lawsuit? Of that total contribution, $19,500 would be the salary deferral as an employee while $18,587 would be a profit sharing contribution as an employer. For 2020, if you have a SEP, you are allowed to contribute the lesser of: Once the money is in the plan, you can invest it in all of the same things you would be allowed to invest in with a regular IRA (stocks, bonds, mutual funds, CDs, etc.). To get the maximum match from her employer, she contributes $4,000 to her 401(k) at work. The deadline for contributions is the same date. Solo 401(k) accounts tend to offer a bit more flexibility in investment choices, too, Henry says. Your net earnings from self-employment are $100,000 for 2020. This includes self-employed people, sole proprietorships, LLPs, C corporations and S corporations. SEP IRA Solo 401K SIMPLE IRA; Eligibility Requirements: Age 21 or older. The ranks of self-employed Americans are growing. You’ll need an Employer Identification Number, which you can obtain from the IRS if you don’t have one already. The conventional wisdom regarding the Solo 401(k) vs SEP IRA question is that self-employed people should choose the Solo 401(k) because in most cases, the potential tax savings are … When you work for an employer, you can usually count on there being a 401(k) plan or something similar already in place that you can contribute to. But it also comes with a lot of responsibilities — not the least of which is saving for your own retirement. “Every situation is different, and an individual should assess the option that is best for their financial goals, but there is some truth to the fact that a SEP is easier to open,” says Cherill. For side-hustle workers who don’t pay withholding taxes and worry about their end-of-year tax bill, the deduction can really help. SEP IRAs work in almost the exact same way as a traditional IRA. A Solo 401(k) is essentially a 401(k) plan designed for individuals. When comparing a SEP IRA to Solo 401(k), it’s important to know that business owners can make larger retirement contributions to a Solo 401(k) … If you have a SIMPLE IRA, you can make: For SIMPLE IRA purposes, “net earnings from self-employment” is your business’s profit, times 92.35% (to approximately account for your deduction for one-half of your self-employment tax). I’ve also made a solo 401(k) calculator that you can use. So in the battle of the SEP IRA vs 401k there are many pros and cons. You have two excellent options: SEP IRAs and Solo 401(k) plans. Finally, the SIMPLE IRA is best if you’ve started adding employees are no longer eligible for a Solo 401 (k) … Given the decline in costs, the only real remaining drawback is paperwork. One other difference between a SEP IRA and a SIMPLE IRA is that, should you have to make an early withdrawal from a SIMPLE IRA within two years of the plan’s inception date, you will be penalized more than you would be if it were a SEP IRA (25% penalty as compared to 10% penalty). The SEP-IRA limit is up to 25% of an … SEP IRAs are available from most major brokerage firms and easy to set up. Click here to read more, or enter your email address in the blue form to the left to receive free updates. Opening a Solo 401(k) may be somewhat trickier and more time consuming. Given that you now have so many different options available to you, it’s important to know how each of these plans interacts with other retirement accounts. Note, however, that many brokerage firms do not allow for this option, so be sure to check with the brokerage firm you’re considering if it’s important to you to be able to make Roth contributions. A formal written agreement is required, known as IRS Form 5305-SEP, but the brokerage will usually take care of that. Read customer reviews on Amazon, Corporate Finance Made Simple: Corporate Finance Explained in 100 Pages or Less The difference is that you are allowed to make a contribution in the role of employee and a contribution in the role of employer. Are you sure you want to rest your choices? But for self-employed taxpayers without employees, it’s uncommon for any of the other types of plans to be a better choice. And it works in the other direction too — employee and catch-up contributions you make to an individual 401(k) or SIMPLE IRA will count against the contribution limits for your plan at work. How Will Your Payment Arrive? This isn't a big deal, and the paperwork at most brokerage options … SIMPLE IRAs also function much like traditional IRAs. #1. If the same worker were 50 or older, they could add $6,500 on to that total. Working for yourself doesn’t mean you have to miss out on the tax benefits that regular employees get from standard workplace retirement plans, though. Most major brokerages offer step-by-step instructions on their websites. There are lower startup costs and operational costs for aa SEP-IRA compared to other retirement plans that would be considered “traditional.”#2. Specifically: Also, as we’ll discuss shortly, if you have another job (i.e., a “day job”), your maximum employee contribution and catch-up contribution will be affected if you make contributions to a retirement plan at that other job. While businesses structured as sole proprietorships, partnerships and corporations can qualify to open all three types of retirement accounts (i.e., solo 401k, SEP and SIMPLE), a solo 401k … In the $100,000 example above, our hypothetical under-50 worker with $100,000 in annual net profit could make a total contribution of up to $38,087. If you decide to open an individual 401(k) with a Roth option, it’s important to know that only the employee and catch-up contributions (those limited to $19,500 per year and $6,500 per year for people 50 or older) can be Roth contributions. Hiring just one employee for your business in the future—beyond your spouse—would eliminate the Solo 401(k) as an option. (For more information, see the book on Amazon: Independent Contractor, Sole Proprietor, and LLC Taxes Explained in 100 Pages or Less.). Business retirement plans: What the different types are, and which one is best for you. Retirement accounts such as the solo 401k plan, SEP IRA and SIMPLE IRA are popular choices for the self-employed because they are inexpensive to establish, maintain and minimum IRS reporting applies.. The total contribution is limited to your net earnings from self-employment. Editorial Note: Forbes may earn a commission on sales made from partner links on this page, but that doesn't affect our editors' opinions or evaluations. You might be using an unsupported or outdated browser. Setting up an individual 401(k) will likely require you to fill out more forms than opening a SEP or SIMPLE IRA. Independent Contractor, Sole Proprietor, and LLC Taxes Explained in 100 Pages or Less. The Most Significant Distinctions Between the SEP IRA vs Solo 401k The term IRA stands for “Individual Retirement Account,” one of the two most standard retirement accounts that any … The Takeaway: Solo 401(k) vs. SEP IRA. When a newly minted entrepreneur or gig worker lands at Henry’s door and asks whether to open an SEP IRA or a Solo 401(k), he asks one question: “Do you have any plans to hire an employee, even in the future?” If the answer is maybe, he steers them towards an SEP IRA, which can be used to fund employee retirements. She also has a part-time business for which she has an individual 401(k). © 2021 Forbes Media LLC. EXAMPLE: You’re under 50 years old, and you have a business with no employees. That’s because as employee they can contribute up to $19,500, but as employer they can add onto that up to 25% of their adjusted income for a maximum total contribution of $57,000 in 2020 and $58,000 in 2021. Nearly all brokerage firms offer SEP IRAs, and in most cases they can be opened online. The Solo 401 (k), on the other hand, is great for anyone who is fully self-employed in a one-person business. “If you want to invest in the alternative space, you can do that in a Solo 401(k)…like cryptocurrencies, life insurance, metals,” he says. Solo 401k allows for higher annual contribution limits than a SEP IRA. Solo 401(k) plans also allow you to make post-tax Roth contributions. At Vanguard, for example, SEP IRA plans can be set up online while Solo 401(k) accounts require a phone call. SEP IRA vs 401k: The Decision. Annual fees, account minimums and investment options can vary more widely in a Solo 401(k) plan. “The primary question many taxpayers ask when deciding between a SEP and a Solo 401(k) is ‘What is the maximum I can contribute?’ In most cases, the Solo 401K allows for a greater contribution and tax deduction, especially in cases where the individual’s self-employment income is limited,” says Dave Cherill, a certified public accountant (CPA) and member of the American Institute of CPAs’ Personal Financial Planning Executive Committee. You can benefit from SEP IRA tax breaks for a given tax year by opening your account by your annual tax filing deadline of April 15. However, there are a few additional limitations to the above contributions. Do You Need To Claim The Second Stimulus Check? That is, you are allowed an adjustment to income for any contributions you make, and distributions from the account are taxable as income. You can unsubscribe at any time. A Solo 401(k), however, is a more complex beast than a SEP-IRA. Self-employment has many perks. The Solo 401(k) is generally reserved for those without employees, other than themselves and … Unemployment‌ ‌Benefits‌ ‌Boost‌ Calculator, Simplified Employee Pension Individual Retirement Account. For a sole proprietor, the deadline for SIMPLE IRA employee contributions is January 30 of the following year. Generally speaking, you want to choose the plan that has the highest contribution limit for your situation. Solo 401(k) plans must be established by the end of the calendar year for you to benefit from the tax breaks for that tax year. An employer contribution equal to 3% of your net earnings from self-employment. The conclusion here? Unlike a SEP-IRA, a Solo 401(k) can offer a Roth option for the employee contributions. In most cases, contributions to these plans reduce your taxable income. Over the last several years though, price competition has brought costs down considerably at some brokerage firms. For example, Fidelity’s individual 401(k) has no set-up or administrative costs at all. So today there are pros for using a SEP. The maximum SEP IRA contribution is the lesser of 25% of adjusted net earnings or $57,000 for 2020 ($58,000 for 2021). You can’t open a solo 401(k) plan if you have an employee other than your spouse. For flexibility, a 401(k) plan provides a wider array of choices, including a Roth … Now, since the Solo 401(k) is more popular, both plans are about equal in cost. “I would say that the biggest benefit of all is the Roth option,” says Desmond Henry, a certified financial planner (CFP) based in Topeka, Kan. “For someone who is a high earner, the Solo makes sense because of the Roth option.”. The Solo 401(k) annual contribution maximum in 2020 is $57,000 and $58,000 in 2021. Given the dual advantages of Roth contribution capability and (usually) higher contribution limits, one might wonder why anybody would choose a SEP or SIMPLE IRA over an individual 401(k). The employer contribution is limited to half of the difference between your net earnings from self-employment and the employee contribution, The employee and employer contributions are limited to a combined total of (for 2020) $57,000, and. 401(k) 403(b) Solo 401(k) SIMPLE IRA: SEP IRA: Who it’s for: Any type of public or private company: Employees of public schools and tax-exempt organizations: Solo entrepreneurs: Employers with 100 or fewer employees and self-employed individuals: Self-employed individuals and small business owners: Who may contribute: Employer and employee: Employer and … A SIMPLE IRA plan is similar to a Solo 401k Plan in that it is funded by employee deferrals and additional employer contributions. Similarly, Vanguard’s individual 401(k) has no set-up fees and only a modest administrative fee: $20 per year for each mutual fund in the plan — and this fee is waived if you have at least $50,000 of assets with Vanguard. Funds paid into the SEP IRA are fully tax deductible up to IRS limits, giving the business or self-employed person a dollar-for-dollar reduction in taxable income. If you have an individual 401(k) plan (and no other retirement plans to which you’re contributing), your contribution limit will be $39,500 calculated as follows: If you had a SEP IRA instead, your contribution would be limited to $20,000 (20% of $100,000). An employee contribution of $13,500 for 2020 (plus an employee catch-up contribution of $3,000 for 2020 if you are age 50 or over), limited to 100% of your net earnings from self-employment, plus. Her net earnings from self-employment are $40,000. Again, the primary difference is the contribution limit. EXAMPLE: Jan is 40 years old and has a full-time job that offers a dollar-for-dollar match for contributions she makes to her 401(k), up to $4,000. That is, contributions made to the plan reduce your taxable income, and your investments are allowed to grow tax-deferred until you start making withdrawals from the plan. Low-Maintenance Investing with Index Funds and ETFs. However, unlike a Solo 401k Plan, a SIMPLE IRA plan uses an IRA-type trust to hold contributions for each employee, rather than a single plan trust that is typical of a traditional employer 401 (k) Plan. In addition, individual 401(k) plans require  you to file Form 5500-EZ with the IRS every year once the plan reaches $250,000 in assets. Articles are published Monday and Friday. Self-employment tax: What it is, why it exists, and how to calculate it. While SEP IRAs usually have a broader range of choices than 401(k) accounts, the choices are more limited than those available in a standard brokerage account. It’s possible to find custodians who will allow non-traditional investments like real estate or even Bitcoin, but not all providers allow this. When Will I Get It? But that’s not the only reason to pick a Solo 401(k). For a sole proprietor, this means that you can set up the plan and make contributions for a given year as late as April 15 of the following year (or October 15 of the following year if you filed for an extension). He now writes The Red Tape Chronicles column at RedTape.Substack.com and hosts a podcast about the unintended consequences of technology. Any business with one or more employees is eligible for a SEP IRA, including freelance workers and independent contractors. Decades of business and finance journalism experience administer and no tax filings are required to a... From the IRS if you ’ re self-employed with no employees, the deduction really... 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