Six councils in the North West feature on a list of those with more than 20 staff earning over £100,000 a year.
A Taxpayers' Alliance study revealed Warrington has the most in the region with 34. Liverpool and Manchester also topped the list, both with 28 people being paid more than £100,000. Stockport, Cheshire West & Chester and Oldham also featured on the list.
Matthew Elliott, chief executive of the Taxpayers' Alliance, said: "Taxpayers will be astonished that so many council employees are still getting such a generous deal while everyone else in the public sector is facing a pay freeze.
"The Town Hall Rich List shows that while councils insist cuts can only mean pressure on frontline services, some clearly have cash in the bank when it comes to paying their own senior staff."
A Local Government Association spokesman said there was a "one-off" spike in figures because of redundancy payments paid to senior staff and middle managers.
He said: "Councils are committed to providing value for money to taxpayers, which is why they have cut £1.4 billion from the local government pay bill in the past year, with 90% of local authorities slashing senior management costs in the process."
Heather Wakefield, Unison's head of local government, said: "In its bid to undermine public trust in public spending and public services, the so-called Taxpayers' Alliance has taken far too simplistic a look at a complex issue."