"Contributions an employer can make to an employee's SEP-IRA cannot exceed the lesser of:

1. 25% of the employee's compensation, or
2. $61,000 for 2022 ($58,000 for 2021 and $57,000 for 2020)

Note: Elective salary deferrals and catch-up contributions are not permitted in SEP plans."

From: https://www.irs.gov/retirement-plans/plan-participant-employee/sep-contribution-limits-including-gra...