It’s a Simple IRA.

And yes they’re salary deferrals. 
Referring back to the $90,000 total wages report. One of the employees elected to defer $5,000. Thereby $85,000 will be reflected in Box 1 (wages) of W2.

I’ve been told that line 8 in form 1120S must match box 1 of the W2. So I’m trying to figure out where to enter the $5,000 earnings expense that ultimately turned into an employee’s Simple IRA salary deferral. I’m thinking of adding the $5,000 to line 17, where I’ve already entered the company matching contribution.

 Thank you