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The Local Government Association has hit back at a report showing some 2,000 senior council workers are earning more than £100,000 a year.
An LGA spokesman said the Taxpayers' Alliance research actually showed "salaries for senior officers in local government are continuing to fall".
The spokesman also pointed out that senior managers are responsible for vital "life and limb services" such as child safeguarding and adult social care.
Council staff earning £100,000 or more is "particularly galling" given the cuts faced by many local authorities, the TaxPayers' Alliance have said.
Jonathan Isaby, chief executive of the Taxpayer's Alliance said:
Glasgow council has been named the local authority with the most members earning £100,000, with 32 staff making it on the TaxPayer's Alliance Town Hall Rich List.
They also found:
- Glasgow Council's then executive director of social care services David Crawford, was the highest paid employee, on a salary of £486,303. This included a redundancy payment.
- The largest remuneration package in London in 2012-13 went to Paul Martin, chief executive of Wandsworth Council, who received £274,224.
Just over 2,000 UK council employees have hit the £100,000 salary bracket, according to a "rich list" published by the TaxPayers' Alliance.
The 2012-13 Town Hall Rich List found 2,181 local authority staff were earning six figures - a 5% drop on the previous year's figure of 2,295.
However, 93 councils increased the number of staff who made more than £100,000 on their payroll during 2012-13.
The list also identified 542 council employees who received remuneration of more than £150,000 in 2012-13. Of these, 34 made more than £250,000 a year.
Local Government Secretary Eric Pickles said he welcomed the research, but added: "While it shows the cost of senior town hall pay is falling, there is still far more that local authorities can do to cut costs through consolidation of back offices, sharing services and greater transparency."