For 2018 new client . Employer (client) has 24 rental units in one building and files Schedule E because he owns them individually (the entire building) not through a corporation. Employer has one part time employee that
works about 25-30 hours per week to provide maintenance, repairs, find and show prospective new tenants units, etc. About $30,000 annual salary reported in W2. He wants to provide a SIMPLE IRA to employee and also allow employee that wants to set up and IRA.

I do not see in Schedule E a line for wage expense, employer payroll taxes or SIMPLE IRA deduction by employer, which likely will be 3% of salary.

Any thoughts on what lines to use to report wages, employer payroll tax expenses and SIMPLE IRA expense by employer in Schedule E