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Retirement & Income

SEP-IRA vs. Solo 401(k) for the Self-Employed (2026)

Self-employed savers can put away far more than a regular IRA allows. Here's how the SEP-IRA and Solo 401(k) compare on contributions, flexibility, and taxes.

By Jordan Jenkins, Licensed Insurance Advisor, Wyoming & UtahJuly 23, 20265 min read

The short answer

If you're self-employed, two retirement plans let you save much more than a standard IRA: the SEP-IRA and the Solo 401(k). Both allow large tax-advantaged contributions based on your business income. The Solo 401(k) often lets you contribute more at a given income (because you contribute as both employee and employer) and can offer a Roth option, while the SEP-IRA is simpler to set up and administer.

So the choice usually comes down to how much you want to contribute and how much flexibility versus simplicity you want.

How they compare

A SEP-IRA is easy to open and fund, with contributions that are a percentage of your net self-employment income up to a limit — great for straightforward, higher-income situations. A Solo 401(k) allows an employee-style contribution plus an employer contribution, which can mean larger total savings at moderate incomes, plus a potential Roth bucket and loan features — with slightly more administration. Both grow tax-deferred (or tax-free in a Roth Solo 401(k)).

These plans also complement guaranteed-income tools later in retirement. Our overview of retirement income planning covers turning savings into income.

Which to choose

If you want maximum simplicity and have solid income, a SEP-IRA is easy and effective. If you want to contribute more at a moderate income, want a Roth option, or value the extra features, a Solo 401(k) may be better. Your accountant can help you calculate the contribution difference for your income.

Either way, self-employed savers have powerful options to build retirement wealth. Our overview of annuities covers how to later convert some of those savings into guaranteed income.

Frequently Asked Questions

SEP-IRA or Solo 401(k) — which is better for the self-employed?

The Solo 401(k) often allows larger contributions at a given income and can offer a Roth option, while the SEP-IRA is simpler to set up. The right choice depends on how much you want to contribute and your preference for flexibility vs. simplicity.

How much can I contribute to these plans?

Both allow much more than a standard IRA, based on your self-employment income up to IRS limits. A Solo 401(k)'s employee-plus-employer structure can enable larger total contributions at moderate incomes.

Can I get a Roth option?

A Solo 401(k) can include a Roth bucket for after-tax contributions; a standard SEP-IRA generally does not. That's one reason some self-employed savers prefer the Solo 401(k).

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