The Taxpayers Alliance published its salary survey today.
The five senior executives lead the local authority which employs some 17,000 staff.
In common with previous surveys, Fife’s quintet is headed by Steve Grimmond, chief executive, on £163,000.
Carrie Lindsay, executive director of education and children’s services, and Eileen Rowlands, executive director of finance, both take home £123,000.
Michael Enston, executive director of communities and Keith Winter, enterprise and environment, both get £120,000.
Fife Council said the salaries were all a matter of public record.
Sharon McKenzie, head of human resources, said: “Salaries for council Chief Executives across Scotland are set by COSLA as part of a national collective agreement with the relevant Trade Unions and representative bodies.
“Separately, Fife Council, which has over 17,000 employees, has five members of staff with salaries exceeding £100,000.”