Employer contributions that aren't tied to elective deferrals needs to be produced by the filing deadline in the employer's tax return, such as extensions. Tiny employers (a hundred or less employees) are issue to a safe harbor rule. They could routinely satisfy the DOL deadline need by depositing worker contributions https://kingswoodhomes.uk.com/news/give-your-deposit-a-boost-this-summer-with-kingswood-homes/