IRA contributions

The company contribution would be done by the company (a small corporation.) Did the Employee contribute to the this SIMPLE? It should show on the W-2.

If neither the company or the employee contributed anything, then the individual may be able to contribute to an IRA. 

It's SIMPLE. It's an Acronym.

It is supposed to be contributed to through payroll. They can't put money into the account directly.

They can also have a regular IRA, of course. But they also are covered by a retirement plan at work, because a SIMPLE IRA is a retirement plan the employer establishes.

So, they didn't manage their own retirement plan for the benefit of their employees, which is themselves?

The employer can make a 2% nonelective contributions up to the tax filing deadline for the business. It's too late to make a matching contribution for 2024 if the employees didn't make voluntary deferrals.

From: https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-simple-ira-plans

"Contributions

What types of contributions may be made to a SIMPLE IRA plan?

Each eligible employee may make a salary reduction contribution and the employer must make either a:

• matching contribution or 
• nonelective contribution. 

No other contributions may be made under a SIMPLE IRA plan.

Can contributions made under a SIMPLE IRA plan be made to any type of IRA?

Contributions under a SIMPLE IRA plan may only be made to a SIMPLE IRA, not to any other type of IRA."