Roughly half of the $15 billion in tax breaks for superannuation contributions goes to the top 12 per cent of income earners, according to new research to be presented to the Senate this week.

The Australian Council of Social Service says the rest goes to the bottom 88 per cent, with those at the very bottom getting nothing, even after proposed reforms. The council will tell the Senate economics committee the proposed government contribution to the super funds of low-earning Australians would merely cut their tax penalty for putting money into super from 15 per cent to zero, leaving untouched the tax benefit for high earners of 32¢ in the dollar.

Seeking expert advice … Bill Shorten. Photo: Andrew Meares

"We spend more on super tax concessions for high income earners than it would cost to simply give them the pension," the council's tax policy officer, Peter Davidson, said.

"It's all the more wasteful because they are likely to save for their retirement anyway. High-income earners are unlikely to need either the pension or tax incentives."