Nearly 800 health board staff in the north and north-east earn more than £100,000 a year, with a third pocketing more than the first minister.
Figures released by Labour revealed 772 top wage-earners, with 219 of them earning more than Alex Salmond who currently takes home £135,065 as first minister and MSP for Gordon.
The party said it was impossible to justify “huge salaries” when health boards were looking at laying off thousands of staff, including those on the front line.
Across Scotland’s 22 regional and specialist health boards, nearly 3,000 staff are earning £100,000 or more, with 807 topping the first minister.
NHS Grampian has the third highest number, after Glasgow and Lothian, with 300 top earners, of which 88 make more than Mr Salmond.
NHS Tayside has 272 staff earning more than £100,000, with 76 taking home more than Mr Salmond.
NHS Highland has 160 in the top wage bracket, including 49 making more than the first minister.
The islands health boards in Orkney, Shetland and the Western Isles add 40 top earners, of whom six make more than Mr Salmond.
Labour health spokeswoman Jackie Baillie said: “In the current economic climate, it is impossible to justify huge salaries for consultants and senior executives when health boards are planning 4,000 job losses this year, including 1,500 nurses and midwives.
“I would urge every health board to examine whether they can make savings by cutting the number of managers and reducing the salaries of top earners.
“This is a far better option than cutting frontline staff, like nurses and midwives.”
NHS Grampian said 296 of the 300 staff were clinicians, with the remaining four in management.
A spokeswoman said: “Our clinicians, who include medical consultants, perform valued work.
“NHS Grampian is looking at every aspect of our activities to see where efficiencies can be made, while still maintaining patient safety and quality of care.
“This includes working on the reduction of senior manager numbers, as announced by the health secretary in October.”
NHS Highland said while the board strove to obtain best value, it was bound by national pay scales, terms and conditions.
“Of the 160 members of staff listed, 157 of these are clinicians,” a spokeswoman said.
“These staff are trained, experienced and skilled professionals who deliver an essential clinical role to ensure high-quality care is given to the population of Highland.”
NHS Tayside workforce director Alex Killick said: “The vast majority are remunerated as consultants under terms of national pay and conditions of service.
“There is a very small number of managers in the executive cohort who earn over £100,000.”
