North Lincolnshire Council has launched a review into public sector high flyers by investigating jobs with salaries of more than £50,000.
The assessment aims to help cut costs; the local authority has saved more than £1m ($1.6m, €1.2m) through previous reviews.
"Many of the higher paid roles within the council attract a high level of responsibility, particularly those responsible for looking after children and vulnerable adults and older people," Liz Redfern, Conservative council leader, told the Scunthorpe Telegraph.
"However, at the end of the day, I am responsible to local taxpayers. And I must be able to justify every post which attracts a higher salary, particularly when those salaries are more than most residents earn."
The Scunthorpe Telegraph obtained figures though a Freedom of Information request which revealed in 2011 there were 162 senior positions at the council with salaries of £50,000 or more.
The high flyers were reduced by 32 to 130 last year - representing 2.1% of the organisation's 6,000 strong workforce.
But the council's Labour group argued the majority of the roles are jobs in education, which the council cannot touch.
Councillor Steve Swift, Labour group secretary, said: "Redfern's latest comments in relation to jobs are beyond belief and display just how out of touch she is with what is really happening within North Lincolnshire Council.
He added: "She claims she must be able to justify every post attracting a high salary. So why, under her watch, as reported at a recent Audit Committee, have three of the four directors' posts (all above £100,000 per year) been allowed to have further increases within a single year amassing £22,000?"
North Lincolnshire Council has around 60,000 constituents and the local authority spends £165m per year on its services.