One is that superannuation fees are too high. Another was created by the Coalition government when, in 2007, it made withdrawals from super after age 60 tax free.

Tax breaks on super, which naturally favour higher-income earners who can afford to salary sacrifice into super, have been rising to the point where the cost to the budget is almost as much as the age pension.

Meanwhile, the 9.5 per cent superannuation guarantee is not enough for most workers who cannot afford to salary sacrifice.

The Coalition government's "temporary" 7-year freeze on the rise in the guarantee to 12 per cent hits these workers hardest.

The government says what workers will be missing in their super accounts they will receive through higher pay.

However, a survey of small to medium-sized employers, carried out on behalf of Sunsuper, shows 77 per cent say they intend to use the money saved through the government's freeze in the rise of the guarantee to "re-invest in the business".

Only 19 per cent say they intend to use the money to "give staff a pay rise or give staff bonuses".

Assuming that the rise in the guarantee was to go ahead, 21 per cent said they would not increase salaries by as much as inflation, 15 per cent would reduce bonuses and 9 per cent would reduce salaries.

No doubt, some employers will be in a better position than others to offer higher pay rises to their employees as a result of the freeze. However, the salient point is that most workers will be worse off in retirement.

It is a 12 per cent guarantee over a 40-year working life that gives the typical worker a decent retirement. It is all very well for the government to say that people can always make voluntary contributions to their super.

Most people are not interested in their retirement savings, at least not until retirement is in sight. Many families simply find it too difficult to put money aside for their super from their pay.

Higher-income earners do not need more than 9.5 per cent; but the argument over the right level of the super guarantee has never been about them. It is middle and lower-income earners that need 12 per cent.

And it needs to be compulsorily saved. If the freeze is really mainly for budgetary reasons, as the government says, then there are many ways that tax-payer savings could be made.

For one, massive superannuation tax concessions that are enjoyed by the wealth off in the accumulation and retirement phases need to be trimmed. The super system is unfair.

Tax breaks on super should only be available up to the point where someone has saved enough to afford a comfortable retirement and are sufficiently well off that they will not be able to pick a part age pension and the pensioner concessions that come with it.

If the well off want to keep saving more for their retirement they are welcome to do so without picking up any more concessions from taxpayers.