Doctor participates in SIMPLE - he is 52 years old & will defer $12,000 max into plan for 2005 ($10k max plus $2k catch-up). W-2 income is $360,000. Assuming employer elects the 3% matching option, what will the employer contribution be? One webite calculator showed the 3% figured on $210,000 (similar to the cap on the 2% nonelective option) while another showed the 3% figured on total comp.

this depends on what type of SIMPLE
A SIMPLE IRA has no comp cap if there is a match. A SIMPLE 401k limits the comp considered.
so both web sites may be correct