safe harbor contributions

[mlp0816]

when exactly must an employer contribute the 3% safe harbor non elective contribution? If the employer offers the safe harbor basic match, when must that contribution be contributed

[Archimage]

Notice 98-52 says that you have to have it in by 12-31 following the end of the plan year (for a calendar year plan). Your document may state that it has to be deposited by the due date of the employer's tax return.

[Tom Poje]

plus I believe in regards to the match if you are doing things on a payroll basis the match has to be in by the end of the following quarter