Which оf the fоllоwing stаtements regаrding а SEP is true? The maximum contribution to a SEP is the lesser of 100% of compensation or $60,000 for 2025. A SEP is appropriate for an employer with many part-time employees who want to limit coverage under the SEP. Contributions to a SEP must vest at least as rapidly as a 5-year cliff vesting schedule or 2-to-6- year graduated vesting schedule. If a partnership makes a flat percentage contribution equal to 25% of all employees’ salary for the year to a SEP, a partner earning $100,000 during the year would receive a $25,000 contribution.