Tax experts - a Simple IRA question please

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http://forums.anandtech.com – Hello everyone, a few simple questions :) about the Simple IRA please. I'm looking into opening some sort of retirement plan for my business. I'm not sure if all employees are going to contribute (most likely not). I'm leaning towards the Simple IRA. From what I understand, there are two options available: 1. Match 3% of am employee's yearly compensation. 2. Contribute 2% to each employee's plan even if they do not contribute themselves I'm mostly confused about option 1. If an employee does not choose to contribute to their plan that year, does that mean I don't have to contribute a (Hardware)