Cheshire East Council’s top boss earns £220,000 a year, with a basic salary almost eight times the average town hall employee.
Chief executive Erika Wenzel is paid £173,000 while the average for a council worker is £21,798.
Adding pensions benefits and expenses allowances, Mrs Wenzel’s job is worth £220,000.
She is one of 10 council chiefs across the authority earning more than £100,000 a year, according to the latest statement of accounts.
And in total 415 Cheshire East employees have a salary of more than £50,000.
The figures are revealed in the council’s pay policy statement for 2012/13 and salary data for 2010/11 published on the council’s website.
The town hall papers also show that the lowest paid employees earn £12,145, while the average chief officer is almost seven times higher, at £81,573.
The pay policy statement warned that simple maths can’t reveal how much employees are worth to the authority.
It states: “The use of multiples (to explain salary differences) cannot capture the complexities of a dynamic and highly varied workforce in terms of job content and skills required.”
The salary information was also disclosed to the council trade union leaders.
Mrs Wenzel and two others earn a basic pay of £120, 000 or more. Lorraine Butcher, strategic director for Children, Families and Adults is paid £120k basic salary.
Her responsibilities include overseeing all schools across the authority, and policies on safeguarding children and vulnerable adults.
John Nicholson, strategic director for places and organisational capacity, is paid £122k with benefits making the job worth £149,000. Mr Nicholson’s responsibilities include managing Cheshire East's roads and highways, parks and public spaces.
Lisa Quinn, director of Finance and Business Services is paid £90,320 basic.
Senior officers’ pay scales for 2012/13 will be published later this year.