Bosses are earning 100 times more than their employees, it has been claimed.
Figures from KPMG show that chief executives have seen their remuneration packages increase by a total of 16 per cent over the past 12 months, up from nine per cent last year.
This rate of increase is far higher than the national average, the firm claims, with finance directors seeing the highest increases.
Partner at KPMG Mary Carter commented that remuneration increases should be passed down through the company.
She remarked: "Will 2008 be the year in which more companies put their heads above the parapet and implement bold remuneration strategies that really encourage stellar performance?"
The survey found that the average FTSE 100 chief executive earns £2.6 million a year, an increase of 12 per cent.
Ms Carter warned that the gap between maximum award opportunities and actual levels of remuneration is narrowing.
KPMG operates in 148 countries around the world employing 113,000 members of staff.