Generally, an employer who has properly established a SEP plan must furnish an annual statement to each employee participating in the SEP that shows the amount contributed to his or her SEP-IRA for that year (presumably, even if the amount is zero).

This annual reporting must be provided to the employee no later than the January 31 following the calendar year for which the report relates. Depending on how your plan was established, there may not be a requirement to fund it every year if the company can’t afford to (and provided that the employer does not play "favorites" with who gets funded and who doesn’t).

Best to speak to your human resources coordinator or to an attorney specializing in pensions to get to the bottom of what’s going on.