If an employer misses taking out an employee’s contribution, can they correct that mistake and take the contribution from the employee’s future wages?

It depends. The employer can fix it by taking out more contributions from their employee’s future paychecks. The employer has to make this correction during the same calendar quarter the contributions were due.

For example, if the employer missed taking out an employee’s contributions in February, to fix the mistake the employer must take out the missing contributions from the employee’s wages before the end of the quarter, which is March 31. If the employer doesn’t correct their mistake before March 31, the employer must pay the missed contributions. They can’t take these contributions from their employees’ pay after March 31.