when must pension contributions be paid

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https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-contributions

Retirement Topics – Contributions | Internal Revenue Service
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-contributions
A contribution is the amount an employer and employees (including self-employed individuals) pay into a retirement plan. Limits on contributions and benefits. There are limits to how much employers and employees can contribute to a plan (or IRA) each year. The plan must specifically state that contributions or benefits cannot exceed certain limits.

https://www.law.cornell.edu/uscode/text/26/404

26 U.S. Code § 404 – Deduction for contributions of an …
https://www.law.cornell.edu/uscode/text/26/404
(A) In general In the taxable year when paid, if the contributions are paid into a pension trust (other than a trust to which paragraph (3) applies), and if such taxable year ends within or with a taxable year of the trust for which the trust is exempt under section 501(a), in the case of a defined benefit plan other than a multiemployer plan, in an amount determined under subsection (o), and …

https://www.investopedia.com/articles/credit-loans-mortgages/090816/understanding-rules-defined-benefit-pension-plans.asp

Understanding the Rules for Defined-Benefit Pension Plans
https://www.investopedia.com/articles/credit-loans-mortgages/090816/understanding-rules-defined-benefit-pension-plans.asp
Defined-benefit pension plans are funded by an employer from a company’s profits and generally do not require employee contributions. The amount of each individual’s benefits is usually linked to…

https://www.irs.gov/taxtopics/tc410

Topic No. 410 Pensions and Annuities | Internal Revenue …
https://www.irs.gov/taxtopics/tc410
If you receive pension or annuity payments before age 59½, you may be subject to an additional 10% tax on early distributions, unless the distribution qualifies for an exception. The additional tax generally doesn’t apply to any part of a distribution that’s tax-free or to any of the following types of distributions:

https://www.pensionsadvisoryservice.org.uk/pension-problems/pension-security/paying-contributions-on-time

Paying Pension Contributions On Time – The Pensions …
https://www.pensionsadvisoryservice.org.uk/pension-problems/pension-security/paying-contributions-on-time
Any major failures to pay contributions must be reported to the Pensions Regulator. The regulator may fine your scheme if they do not pay the correct contributions on time. In the case of fraudulent evasion to pay contributions to the scheme contributions, this is an offence and may be fined or subject to a custodial sentence.

https://www.thepensionsregulator.gov.uk/en/employers/managing-a-scheme/contributions-and-funding

Employers pension contributions funding | The Pensions …
https://www.thepensionsregulator.gov.uk/en/employers/managing-a-scheme/contributions-and-funding
However the law requires that when you deduct contributions from your staff’s pay you must pay these to your staff pension scheme no later than the 22nd day (19th if you pay by cheque) of the next…

https://www.pensionsadvisoryservice.org.uk/about-pensions/pensions-basics/automatic-enrolment/how-much-do-i-and-my-employer-have-to-pay

How Much Do I & My Employer Have To Pay Towards Pension?
https://www.pensionsadvisoryservice.org.uk/about-pensions/pensions-basics/automatic-enrolment/how-much-do-i-and-my-employer-have-to-pay
The minimum total contributions under automatic enrolment have been set down by the Government and have been increasing up to 6 April 2019. Your employer must pay some of the minimum total contribution. If the employer doesn’t pay all of the minimum total contribution, you will need to make up some of the difference.

https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay

Workplace pensions: What you, your employer and the …
https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay
How much you pay and what counts as earnings depend on the pension scheme your employer has chosen. Ask your employer about your pension scheme rules. In most automatic enrolment schemes, you’ll…

https://www.accountingweb.co.uk/any-answers/pension-contributions-and-year-end

Pension contributions and year end | AccountingWEB
https://www.accountingweb.co.uk/any-answers/pension-contributions-and-year-end
When searching I read an article on another accountant’s website (here for the article) which talks about the informal extending of an accounting period by 7 days, so that pension contributions can be paid within seven days of the year end.

https://www.oneview.mercer.ie/content/mercersubdomain/global/en/oneview/plan-your-pension/retiring-soon/maximising-pension-contributions.html

Maximising your pension contributions
https://www.oneview.mercer.ie/content/mercersubdomain/global/en/oneview/plan-your-pension/retiring-soon/maximising-pension-contributions.html
Due to tax relief, making the €12,500 contribution to his pension will cost Jim a reduction of only €7,500 in his take home pay. EXAMPLE 2: Mary is 60 and earns €300,000 per annum. Because Mary is wealthy retirement income is not a concern for her, but she does want to minimise her tax bill.