Pence is implicated. To what degree and whether it's an offense the Republicans will pursue him for is another matter but he has knowingly lied about his knowledge of what happened with Flynn.
Maddow and others have been pointing out for awhile that his version of events - that he only found out about Flynn being an unregistered foreign agent the day after he was fired - cannot be true. He was the head of the transition team that was warned by Elijah Cummings/Congress by letter on 18th November about the payments; Flynn's own lawyers told the transition team twice that he was being paid to work for a foreign government; this information was also reported freely in the press.
He was in charge of vetting Flynn for the position of the head of the NSA and was the head of the transition when all information about Flynn was given to the transition team and this was still his reaction in March after Flynn was fired:
BAIER: Former National Security Adviser Michael Flynn has filed with the Department of Justice as a foreign agent for making more than $500,000 as a lobbyist, essentially, for Turkey. Your reaction to that, considering that — doesn’t that mean, Mr. Vice President, that even if he didn’t lie to you about what the Russian ambassador said or didn’t say, that you would have had to fire him anyway?
PENCE: Let me say, hearing that story today was the first I heard of it. And I fully support the decision that President Trump made to ask for General Flynn’s resignation.
BAIER: You’re disappointed by the story?
PENCE: First I heard of it, and I think it is an affirmation of the President’s decision to ask General Flynn to resign.
Again, I know that all sorts of egregious behaviour is being left unchallenged but this has to go somewhere surely?