Budget 2016: Working mothers among those set to benefit from expected superannuation changes

Women returning to work after raising children could be among those who benefit from superannuation reforms set to be outlined in tomorrow night's budget.

Changes could give women the ability to top-up their own super once they return to the workforce, and could also apply to people who had missed long periods of work due to sickness or injury, the Australian Financial Review reported.

Low and middle-income earners, including women who had missed work to raise children, are also expected to have their superannuation boosted under the budget.

They could receive direct super top-ups from the government to help save for retirement, using money made from reducing superannuation tax concessions for high-income earners.

Treasurer Scott Morrison told the newspaper that his first budget would make reforms that will "better suit the needs of the modern economy and how people work".

The full details will be outlined tomorrow.

The Opposition will then respond on Thursday, and there are suggestions Prime Minister Malcolm Turnbull could call an election as early as Friday.