The average salary for an HR director at an NHS trust was £79,114 in 2006, compared with £97,620 for a finance director, according to the latest NHS salary survey.
The survey of 69 NHS trusts by consultancy
NHS Partners found that the average chief executive earned £130,300 a year, and a nursing director typically earned £80,530 per year.
The study revealed a clear link between the size of a trust and the salaries paid to its chief executive and directors.
Only one in 10 chief executives and board directors received a separate performance payment, but nearly 60% of NHS trusts were found to offer a car lease or contract hire scheme for executives and directors who are regular car users.