National Party constituents will be hardest hit by the federal Coalition’s plans to repeal the low income superannuation contribution, according to new analysis by The Australia Institute.

The Australia Institute examined 2011 census data to estimate the number of workers earning $37,000 or less who will to be affected by the cut.

The findings show National Party electorates make up five of the top six areas where workers will be most affected, including Deputy Prime Minister Warren Truss’ seat of Wide Bay.

“We already know that abolishing the low income super contribution will affect millions of people across Australia,” Executive Director of The Australia Institute Dr Richard Denniss said.

“What is baffling is that the Liberal Party holds no regard for constituents living and working in electorates held by their friends in The National Party.”

The analysis also finds that the Liberal Party and the ALP hold the ten seats where workers will be least affected. These include the electorates of Prime Minister Tony Abbott and Treasurer Joe Hockey.

“Not only are Joe Hockey and Tony Abbott leaving millions of low-income workers without the extra help they will need in retirement, they are also hanging Warren Truss and the Nationals out to dry,” Dr Denniss said.

“Why are disadvantaged Australians, overwhelmingly in rural and regional areas, being punished because of the Coalition’s obsession with scrapping the mining tax?”

On average, 41 per cent of workers in National Party seats will be impacted by scrapping the contribution – that drops to 34 per cent in areas held by the Liberals and the ALP.