The government should offer tax rebates in superannuation, the Association of Superannuation Funds of Australia (ASFA) said in its pre-budget submission.

The measure would boost the retirement savings of low and middle income earners as well as make the system more equitable, according to ASFA chief Pauline Vamos.

"If a contributions tax rebate was given to someone earning $30,000 a year, their retirement savings would go from $145,000 to $171,000 over a 35-year working life," Vamos said.

Middle income earners should receive a partial rebate of contributions tax and/or access to the co-contribution scheme, ASFA said.

"Our recommendations to government would make the tax provisions fairer, assist people to save for their retirement and decrease the dependence on the age pension," Vamos said.

ASFA is also calling for the government to look at boosting the superannuation guarantee (SG) levy from the current 9 per cent, even if it is done through soft compulsion.

"Our research shows that individuals are unlikely to do anything about the shortfall in savings unless compelled to or encouraged by further government measures," Vamos said.

Other measures to improve adequacy in superannuation including re-assessing the government's decision to halve the concessional contributions cap. This will allow people with broken patterns to make up for lost ground, ASFA said. 

ASFA would also like the government to remove the $450 a month SG threshold.