Payroll costs at Aer Lingus now top €72,000 per worker on average, higher than most major airlines in Europe and elsewhere, a confidential document distributed to staff representatives reveals.

The document says Aer Lingus wants to ensure that from now on all staff work 37.5 hours per week. The document highlights that most Aer Lingus staff avail of two lieu days for every public holiday during the year. The document warns this will have to be abolished.

The figures are included in a document called Programme for Continuous Improvement 2007 handed to staff reps on Monday afternoon. The document has not been sent to shareholders at this time.

The document benchmarks employee costs per person at major airlines. It shows that employee costs at Aer Lingus have risen by 29 per cent in the last three years, whereas they have only risen at Ryanair by 4.9 per cent. In terms of employee costs the figure for Aer Lingus come to €72,478 per employee on average, with only British Airways higher at €74,853. The other airlines included are Ryanair, easyJet, Virgin, bmi, Cathay Pacific and Emirates.

Three years ago the average employee cost at Aer Lingus was €56,295 but this has risen hugely since then. While similar costs have risen at other airlines, only Virgin had a higher rate of increase, the document says.

Aviation sources last night said while the figures were high, they were averages and the pay of pilots, in particular, was a factor that needed to be taken into account. The document makes clear that pay will be much lower for entry level jobs in future, with those entering earning a gross salary of €20,237 per annum.

The document also raises the issue of the crewing levels on aircraft and suggests this may have to be diluted.

The document is not particularly concerned with pay levels at entry grade level, but instead points out that cost per employee after five to seven years is "significantly ahead" of industry norms.

In terms of longer established workers it said: "Pay scales and pay grades are significantly ahead of practice compared to both international and local benchmarks." Overtime and shift payments are well ahead of norms, it added.

The document - which is likely to meet fierce opposition from Impact and Siptu - makes it clear that the airline is not just focusing on staff costs. A promise to reduce airport costs by renegotiating handling contracts is included. There is also a promise to renegotiate maintenance contracts.

Ryanair yesterday extended its €1.4 billion offer for Aer Lingus until December 22nd.