Super plan will hit middle-earners: Bowen

Shadow treasurer Chris Bowen has warned a proposal to change how superannuation contributions are taxed will have an impact on middle-income earners.

Treasurer Scott Morrison has confirmed the government is considering a plan floated by Deloitte Access Economics that would reduce the contributions tax by 15 percentage points from a worker's income tax rate.

Under the plan, a worker on the top marginal tax rate would pay 30 per cent tax on contributions while a worker on a middle income would pay 17.5 per cent - a 15 percentage point reduction on the 32.5 per cent tax rate on incomes between $37,000 and $80,000.

Mr Bowen says the treasurer has been "dragged kicking and screaming" to the table on superannuation, recalling how Mr Morrison, as social services minister, previously ran a scare campaign against Labor's plan to cut tax concessions for high-income earners.

"This (Deloitte) proposal would affect many more people including middle-income earners," Mr Bowen told reporters in Canberra.

Opposition Leader Bill Shorten says if the coalition wants to look at superannuation it should consider Labor's proposal.

"I don't think they need to go searching down the end of the garden for a solution," he said.