If your employer contributes to an SEP IRA for you, do you have to claim that on your taxes?

Question

Or does the employer have to put that on their business return?

Answer 1

The employer claims the amount contributed to the SEP-IRA as a business expense on their return.
You don't report anything for the SEP-IRA until you take a distribution from that account, hopefully after you retire.

Answer 2

The employer gets the deduction since they paid for it. You do nothing until you start taking income out of it.