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How to maximize small business 401k contribution?
According to the 401K information from the IRS' website, it seems that you could seemingly get away with a salary as low as $53,000. It's tough, and I'd suggest speaking with an Accounting professional to get the clear answers, because as Brick's answer suggests, the IRS isn't super clear about it.  An excerpt from a separate page regarding 401K contributions: The annual additions paid to a participant’s account cannot exceed the   lesser of: There are separate, smaller limits for SIMPLE 401(k) plans. Example 1: Greg, 46, is employed by an employer with a 401(k) plan and   he also works as an independent contractor for an unrelated business.   Greg sets up a solo 401(k) plan for his independent contracting   business. Greg contributes the maximum amount to his employer’s 401(k)   plan for 2015, $18,000. Greg would also like to contribute the maximum   amount to his solo 401(k) plan. He is not able to make further   elective deferrals to his solo 401(k) plan because he has already   contributed his personal maximum, $18,000. He has enough earned income   from his business to contribute the overall maximum for the year,   $53,000. Greg can make a nonelective contribution of $53,000 to his   solo 401(k) plan. This limit is not reduced by the elective deferrals   under his employer’s plan because the limit on annual additions   applies to each plan separately. https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits