2025 had updates to how Simple IRA and also any 125 plans (HSA, FSA, Dependent Care FSA) are calculated, following this guideline by IRS: https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-simple-ira-plans#compensation
Here's how the calculation works now:
$1000 of gross wages, $80 HSA and a $3 IRA match = ($1000-$80) * 3% = 27.60
Before 2025:
$1000 of gross wages, $80 HSA and a 3% IRA match = $1000 * 3% = $30