Simplified Employee Pension

The answer is yes.
If you talk about a plan of September they deduct the amount they put in your account as a business expense. According to the rules in September that could be worth 1% to 25% of your income with them.
If you talk about a SIMPLE IRA account you would have to contribute 3 of your salary to your account and they must match that amount. Again the amount they matchin add to your account is an expense to the company they deduct.

No, pretty sure they do not receive tax breaks for that.

Yes they do. See this link.

http://www.pro1040.com/simplified_employ ...

Do not think so.