In general
The requirements of this paragraph are met if, under the plan the employer is required, without regard to whether a qualified employee makes any salary reduction contribution, to make a contribution to provide qualified benefits under the plan on behalf of each qualified employee in an amount equal to—
(i)#
a uniform percentage (not less than 2 percent) of the employee’s compensation for the plan year, or
(ii)#
an amount which is not less than the lesser of—
(I) 6 percent of the employee’s compensation for the plan year, or
(II) twice the amount of the salary reduction contributions of each qualified employee.
(ii)(I)#
6 percent of the employee’s compensation for the plan year, or
(ii)(II)#
twice the amount of the salary reduction contributions of each qualified employee.