Sponsor must report the following within 10 working days:
a) if a sponsored migrant does not turn up for their first day of work. You must include any reason given by the migrant for their non-attendance (for example a missed flight);
CoS can be assigned for a job on the shortage occupation list if the migrant is
contracted to work for a minimum of 30 hours per week.... as per tier 2 PBS Policy guidance.
There should not be any problem, I haven't come across any rule which states that the person should enter within stipulated time after getting the Visa in UKBA website.