<prompt> Human: I need rpersonalfinances help with might be a serious problem. My wife works for an employer who offers a simple IRA to its employees. She contributes 50 every pay period 2 weeks. I was curious about the status of her account, so I logged in and checked it out. From what I can tell, it looks like her employer hasnt made a single contribution, either from her paycheck deductions or employer match, since 13 Sept 2012. On that date, a salary deferral purchase was made in the amount of 1,300. I assume this is my wifes voluntary paycheck deduction? The only contributions made prior to that were on 13 October 2011, an employer contribution 37.79 and a salary deferral purchase 325.00.Heres is a picture of all contributions since the inception of the account.The timing and amount of these contributions raises some serious red flags for me. First of all, shouldnt her employer be making more contributions? My understanding is that the employer is required to contribute either 2 or up to 3 match. Employer contributions of only 37.79 since 13 Oct 2011 does not add up. Her annual salary is around 36,000.Second, shouldnt her employer be depositing her salary reduction contributions within 30 days?? From what I can tell, that money is being held by her employer for about a year or so until it is deposited. Is this legal?? She missed out on incredible earnings potential this year because her contributions were not being deposited in a timely manner. I found the following on the IRS website:When must I deposit the salary reduction contributions?You must deposit employees salary reduction contributions to their SIMPLE IRAs within 30 days after the end of the month in which the amounts would otherwise have been payable to the employees in cash, according to IRS rules IRC section 408p5Ai.The Department of Labor requires plans with fewer than 100 participants to deposit salary reduction contributions no later than the 7th business day following withholding by the employer.Based on the information Ive given, has her employer done anything wrong? Is so, what recourse do we have and how should we go about correcting this?How we approach her employer will depend on the advice I get. My hunch is that her employer has been derelict with her duties. She often forgets to pay health insurance premiums, forgets to issue paychecks, etc. She rarely owns up to mistakes and is damn near impossible to sit down with for serious conversations. If shes done something wrong, its probably going to be a nightmare getting it fixed. Thanks in advance for all your help.  <response>: a Be certain your wife isnt deceiving you first before you do anything else.b If paychecks and health insurance are being forgotten, its more than a disorganized or sloppy boss; its a company that isnt making enough money to satisfy its obligations.c Once your wifes boss learns that you have evidence of Federal felony fraud - and if what you have presented here is correct, these kinds of ERISA violations are Federal felonies - your wifes job is in jeopardy; both because of retaliationdismissal, and because the company itself will soon be out of business. It may make sense to have her find a new job before you even bring this up, with either the employer or any Federal or other govt agency. 