Timing to Deposit Employer Contributions

Employer contributions (such as safe harbor, profit sharing, cash balance) must be deposited before the filing due date of the company return, including extension if applicable.  If your plan year end is December 31st and you have not filed the 2016 company return yet, the due date is September 15, 2017.  Thus, the due date for when employer contributions must be deposited into participants' accounts under the qualified retirement plan is also September 15, 2017.  There is not an extension of time beyond this date. 

More Reminders