I think you misunderstood me.  Let’s talk about one paycheck.  An employee is set to earn $1000 in salary and $1000 in a bonus.   This employee has elected to participate in our Simple IRA plan and has chosen to assign 3% of his salary for his portion.  The company has a 3% match.   With this in mind, the company match portion should be calculated as $60.  Do you follow?   However, QuickBooks is calculating the company match portion as $30 on this paycheck.  If we remove the bonus to test and see what happens, the Ira amount remains at $30.  When we add back the $1000 bonus and remove the $1000 salary, quickbooks calculates the company match at $0.