Mustachians,

Google does not lead me to an answer on this question.

I own my own corporation. I have a 401(k). I am currently the sole employee and anticipate being so for all of 2018.

I understand that for 2018 I can defer salary of $18,500 plus catchup contribution of $6000, for $24,500.

I also understand that my corporation can place a maximum of $36,500 so that the total for 2018 is not greater than $61,000 ($55,000 plus catchup provision of $6000).

Now let's assume I am not going to put in $61,000.

May I favor employer contributions? The reason is that salary deferral is still subject to payroll tax, while the employer contribution is not.

Let us assume I am paying myself a salary that does not max out the income cap on payroll taxes. To make math easy, let's say a salary of $80,000.

The employer contribution is limited by 25% of that amount, right? So $20,000.

This is where most Google returns say "$20,000 plus $24,500 means a maximum in your 401(k) of $44,500 for 2018."

What if I just wanted to put in the employer contribution of $20,000 and no salary deferral? Or what if I wanted to put in $20,000 for employer contribution and maybe only $15,000 of employee contribution?

Does this violate any rules?

Am I missing some piece of crucial information?