No. In the Employer Guide (section 13.2) NILGOSC asks employers to pay over employer and employee contributions by the first working day of the month following the month to which the contributions relate. If a payment is received more than 10 days late then interest may be charged. By law employee contributions must be paid over by either the 22nd (where they are paid electronically) or the 19th of the month following the last day of the month in which the contributions were deducted. If an employer fails to pay over the contributions in time and NILGOSC has reasonable cause to believe that the failure is likely to be of material significance to the Pension Regulator then it is required to give notice to both the Regulator and the member.