If you chose to start a plan retroactively on 1/1/22 or forgot to set your elections, you'll still be able to make employer pre-tax contributions in 2023 for the 2022 plan year up until you file your business taxes, but not employee contributions. Any employee contributions (i.e., employee pre-tax, Roth, or after-tax) will need to be made for the 2023 plan year.

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