Super must be paid to eligible employees from the day they begin their employment. You'll need to do this by the quarterly super due dates.
You can choose to make payments more often, such as fortnightly or monthly. If you do, the total SG contribution for the quarter needs to be paid by the due date.
If you're late paying super, you'll need to submit a SGC statement form to the ATO to calculate the amount you owe.
The due date for the SGC statement form and SGC payment to the ATO is one calendar month after the super guarantee due date.