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Missed Deferral on Annual Bonus Amounts

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Curious for thoughts on this issue.  Due to payroll issue for small group of participants, the employer failed to apply 401(k) elective deferrals for a pay period which included both regular pay checks plus annual bonus payments from 2017.  As a result, participants failed to have 401(k) deferrals taken out of bonus payments (some of which are relatively significant portion of regular pay).  Employer realized the mistake shortly after it happened and corrected to ensure that regular elective deferrals were being deducted by next pay period.

Question, can the employer apply the 0% QNEC provisions under 2015-28 to the missed annual bonus deferrals as well as regular pay (assuming notice and other requirements are satisfied).  Piece that I am worried about is requirement that correct / regular deferrals start back within set timeframe.  In this case, the elective deferral issues have been corrected and regular deferrals from pay started back the next pay period.  Seems that should be fine for using 0% QNEC for the missed regular pay amounts but does same thing apply to the one-time bonus payment as well.  There are no other bonus payment deferrals to start back in same way regular pay deferrals start back.  Although seems same general philosophy should apply here for the most part in that participants will have plenty of time to up their deferral elections from regular pay to make up for the missed deferral on the bonus amounts.  It's just that they will have to increase regular deferrals by a much higher amount to make up for the missed deferral on the bonus checks.

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