Then just don't check the maximum box. He does not have to contribute the maximum, as a matter of fact, as @sjrcpa alluded to. he just has to contribute at the level he contributes to employees, with the caveat that the calculation is just not that simple. If he is a Sch C filer, then his contribution (if he wants to do 3% for employees), then his contribution is at 3% divided by 1.03 or 2.91% level
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