In total, $2.5 billion is lost each year, including through the cash economy, sham contracting and businesses that go bust owing employees.

It estimates that 650,000 Australians are diddled by their boss. The worst industries for non-compliance are property services, mining, hospitality and manufacturing.

The report found that a 25-year-old whose super contributions were not paid for five years would lose 14 per cent of their total retirement fund because of compounding factors.

Cbus will on Monday call on the government to tackle non-compliance and recoup an estimated $375 million lost because super guarantee contributions are mostly taxed at 15 per cent.

Cbus chief executive David Atkin said the government should move to align wages payments with super contributions.

"The technological advances in payment systems and clearing houses provide the administrative ease to facilitate this process," he said.

"Secondly, the government should beef up regulatory enforcement and education. Stronger enforcement action will, ultimately, be the most effective deterrent. Either the ATO needs to be properly resourced to undertake this task or the regulation of the superannuation guarantee should fall to another body such as the Fair Work Ombudsman."

The Australian Taxation Office said it was getting better at tracking down employers who were dodging obligations via improved data-matching systems.

The call for more scrutiny of the super guarantee comes as Treasurer Joe Hockey scours the budget for savings and amid a focus on the $30 billion a year in tax concessions enjoyed by super fund holders.

About $200 million a year is lost by workers at businesses that go into insolvency.

However, Tax Office officials conceded last year that it was often "uneconomical" to chase small, individual amounts.

Association of Superannuation Funds of Australia chief executive Pauline Vamos said that was "disturbing" because the money owed was mainly to low-income earners.