Your employee super guarantee (SG) contributions for the quarter ending 31 December were due by 28 January.
If you didn't pay the correct amount of SG to your employees on time, you'll need to pay the SG charge (SGC) and:
lodge an SGC statement to us by 28 February to disclose all missed or late super contributions even if you can't pay by the due date
pay the SGC to the ATO, or contact them to set up a payment arrangement.
If you don’t lodge your SGC statement by the due date, you can face an additional penalty of up to 200% of the SGC.
As of 1 July 2022, changes were made to SG:
the rate increased from 10% to 10.5%
the $450 per month eligibility threshold for super was removed.
https://www.ato.gov.au/Newsroom/smallbusiness/Super/Super-contributions--did-you-miss-the-due-date-/?sbnews20230222