CORPORATE watchdog ASIC is to review claims that the owners of top Sydney restaurant, Manta, owes up to $1 million in unpaid staff superannuation.

A group of 30 current and former employees from the waterfront dining spot located on Woolloomoolloo's exclusive Finger Wharf, say they are owed up to six years' worth of unpaid super - about $960,000 - by co-owners Rob Rubis and Chris James.

Speaking on behalf of the group, former Manta waitress Marcha van den Heuvel says the employees have been devastated, with numerous attempts to get an answer from their bosses going noticed.

The practice has been legal until July 1, when the federal government introduced new laws to crack down on the loophole, which is estimated to cost the economy $3 billion a year in lost income.

Manta employees received payslips from at least three different companies over the past decade. The first, Gasoline Alley Bar & Grill - of which Mr Rubis and Mr James were directors - went into voluntary administration and liquidator Grahame Hill was appointed in April 2010.

The pair had already set up a new company, Holy Grail Villa Caprera, in October 2009 through which Manta was paying wages. Mr Rubis and Mr James sold the company in February last year, with Melbourne winemaker and former bankrupt Andrew Garrett stepping in as director. Mr Garrett, who is not involved in the super dispute, said he thought Mr James had "resolved" the issue. But on September 7 it went belly-up and Mr Hill was again appointed liquidator.Most recently, employees were paid by Green Energy Distributors (Australia), in which Mr Garrett is sole director. Last weekend, Mr Rubis and Mr James opened their new $2.5 million restaurant, Vicinity, in Alexandria.

"They're opening new restaurants with our super money," said Ms van den Heuvel, 25, of Bondi.

Mr James refused to discuss how much super was owed, saying there were "confidential" talks being held with the liquidator of Holy Grail Villa Caprera about "honouring employee entitlements".

sGThe pair also own the restaurant La Grillade in Crows Nest and The Truffle Catering Group. van den Heuvel, 25, of Bondi, said staff did not understand how the owners could get away with not paying employer contributions, which is an offence under superannuation legislation.

" opening new restaurants with our super money," Ms van den said. "What they are doing feels wrong."

waitress, Nedelia Fauconnier, 29, of Waterloo, says she is owed almost $11,000 in superannuation after three-and-a-half years working at Manta.

"I hope this will be used as an example for other people in Australia to stand up against their bosses and not be abused like that." Fauconnier said. group want the government to do more to help employees recover owed superannuation, with an attempt to take the matter to the Australian Tax Office and the Office of Fair Trading met with claims there was nothing the agencies could do.

Mr James refused to discuss how much super was owed, when it would be paid back, there were "confidential" discussions being held with the liquidator of Holy Grail Villa Caprera about "honouring employee entitlements."

Garrett at first t The Sunday Telegraph that Green Energy had no relationship with Manta, before admitting it was its payroll provider, be