The former chief executive of Aer Lingus, Mr Michael Foley, was the highest paid boss in the semi-state sector this year, according to a review of published salaries.

It is understood that semi-state chief executives were granted a 7.5 per cent pay increase in the past two weeks under the terms of Programme for Prosperity and Fairness (PPF).

Mr Foley was sacked this summer after a board subcommittee upheld two complaints against him of sexual harassment. He had been appointed less than a year earlier and denied the allegations made against him.

The latest annual report produced by Aer Lingus said his total remuneration package was worth €567,000 (£446,000) in a full year.

That comprised a basic salary of €381,000 in addition to taxable benefits and pension provisions worth €180,000, and €6,000 in directors fees.

He was also paid €166,000 in respect of benefits forgone at his previous employment as chief executive of the US operations of the brewer Heineken.

Mr Foley worked under the terms of a special contract linked to a flotation plan, now abandoned.

His successor, Mr Willie Walsh, earns significantly less. His annual remuneration package is believed to be worth about £250,000 in accordance with Government guidelines.

Like all other staff at the State airline, which is seeking more than 2,000 redundancies, Mr Walsh has accepted a pay freeze.

As such, he will not receive the PPF-related increase granted to his semi-state counterparts.

According to a review of annual reports, there are wide disparities in the salaries earned by the bosses at what rank among the State's largest and most high-profile employers. In addition to Aer Lingus, such companies include the ESB, Aer Rianta, Coillte, Bord Gβis, CI╔, Bord na M≤na and An Post.

In common with every other worker in the State, the individual performance of the chief executives was not taken into account when the PPF rise was granted. The package comprised a 5.5 per cent rise under the normal terms of the programme and an additional 2 per cent agreed late last year as part of a stability pact to compensate for high inflation.

The review shows that the chief executive of the ESB, Mr Ken O'Hara, earned a package worth £249,767 in 2000, up from £152,072 in 1999.

Mr O'Hara is due to retire next June. His package last year comprised a basic salary of £188,504, in addition to a performance-related bonus of £20,226 and a company car worth £12,564. Pension contributions were £23,473 and he received directors' fees of £5,000. It is thought that the ESB will have to pay more than Mr O'Hara's package to his successor if it is to attract a high-calibre candidate for the post.

The recruitment process is under way and, while certain informed sources say it is not advanced, it is thought an appointment will be made early next year.

Aer Rianta's chief executive, Mr John Burke, earned a package worth £208,000 in 2000, up from £179,000 in 1999. His package included a basic salary of £161,000 and a performance-related bonus of £22,000. Mr Burke also received pension contributions and taxable benefits of £20,000, and £5,000 in directors fees.

Coillte's chief executive, Mr Martin Lowery, earned a package worth €208,000 in 2000. His basic salary was €152,000. Mr Lowery also received a €20,000 bonus, pension contributions of €25,000 and taxable benefits of €11,000.

The chief executive of Bord Gβis ╔ireann, Mr Gerry Walsh, earned £189,000 in 2000. That included a basic salary of £129,000, payments under a performance scheme of £26,000, and £29,000 in other benefits such as pension, health insurance and a company car.

CI╔ did not publish the salaries earned by the chief executives at its operating companies, Dublin Bus, Bus ╔ireann and Iarnr≤d ╔ireann.

It is understood that each earns about £135,000. Those individuals are: Dr Alan Westwell, who leads Dublin Bus; Mr Bill Lilly, who leads Bus ╔ireann; and Mr Joe Meagher, who leads Iarnr≤d ╔ireann.

Bord na M≤na's chief executive, Mr John Hourican, received €59,000 in the first three months of this year after his appointment, according to the company's annual report.

That package included a €7,000 performance-related bonus, contributory pensions of €8,000 and benefit-in-kind of €2,000. Annualised, Mr Hourican's €41,000 salary in three months is worth €164,000.

An Post's chief executive, Mr John Hynes, earned £229,000 in 2000, up from £175,000 in 1999.

That comprised a basic salary of £168,000, a bonus of £18,000, benefits worth £14,000 including a car, and directors' fees of £5,000. Pension contributions were worth £24,000.