Pension and non limited companies

Hi Guys,
I believe all companies must hand over all pension payments made by its employees, within one month.
Is this true and are there any implications if the companies is not based here and is not registered as a limited company.

TIA
Tall Chapy

AFAIK it is within 21 days of the money being deducted from employee. Pensions Board would probably be your best bet to check on the implications of same.

In saying that though, I have heard of where companies are being non compliant in this matter, it is a very long winded case. I know of a friend that was working for a company for 7 years, pension was being deducted every week from his wages and the company only paid in about 40 wks altogether to his pension!