The table/calculation is for the EmployER contribution.

But with a 401k, there can be the 'employee' elective deferral contribution.  Because of that, that table/calculation may not be needed if the contributions are made early enough and the contributions aren't gigantic.  I think the employee contributions need to be "elected" to be 'made' by December 31st, versus the employer contributions don't need to be figured out and made until the due date.

Does that help?