USA SEP IRA for S-Corp - does eligibility include year of no profit

[Samir Patel]

I formed a S-Corp in December of 2013 and technically had a loss that year as the business wasn't operational until 2014. However, we still filed S-Corp taxes for 2013. In 2014 and 2015, I have one employee and W2 income for both the employee and me/owner. I would like to make a SEP IRA contribution for myself in 2015 using the "3 years of employment" rule... so I am hoping I can use 2013 as a year of employment as owner of the S-Corp, even though I did not have any income that year (declared and filed a loss). While it would be an awesome benefit to provide, I am not prepared to give my employee a 25% SEP IRA "bonus" ... which is why I am hoping to take advantage of the 3 year rule. Am I in the clear?