If a partner contributes $1000 into a Simple and earns $50,000 is the employer match $1500 (3%) or $1,000 or something else?
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The employer's 3% match is dollar for dollar up to 3% of the employee's compensation. So if the employee contributes $1,000, the employer never has to contribute more than $1,000.
For a self employed individual, including a partner of a partnership, the calculation of the partner's income is based on line 4 of Schedule SE. See TTB page 13-18 for an example of how to report the partner's and partnership's contributions.
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