A Local Government Association spokesman has defended a report listing the highest paid town hall staff.
They said pay for senior staff has to provide "good value for taxpayers while ensuring the recruitment and retention of staff with the right skills".
Local government is showing wage restraint as the 11% fall in the number of staff on more than £100,000 a year shows. There has been no national increase in senior pay for five years, including in 2013/14. Incoming chief executives are also receiving salaries that are on average 8% smaller than their predecessors.
Local authorities work hard to ensure salaries are set at appropriate levels and have created the E-Paycheck system to allow remuneration committees to compare their pay rates with similar councils in other parts of the country.
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