Research by the GMB union revealed that directors and chief executives were paid an average of £162,000 last year, compared with £10,400 for theme park attendants. Over the last ten years the chief executives of leading firms have seen pay rises averaging above 250%.

The average basic pay of top bosses was more than twice as much as the next highest earning group, financial managers and chartered secretaries at £72,100.

The analysis of 342 professions covered by official wage statistics showed that hairdressers, shelf fillers, porters, bar staff and florists were among the lowest paid. Meanwhile brokers, pilots and management consultants were in the top 10 highest paid professions.

Vital education jobs such as nursery nurses, teaching assistants and playgroup assistants remain at the bottom of the pay scale, none attracting more than an average of £14,000.

Paul Kenny, acting general secretary of the GMB, said: "There is no greater indicator of the 'upstairs-downstairs' nature of the labour market in Britain today.

"The pay of all those at the bottom and in the middle of the pay league is closely controlled. However, the pay of senior managers and directors is subject to little control and the numbers and pay of these people continues to inflate.

"The only way to tackle the resulting inequality is via the tax system."

The GMB report also revealed that women have entered the labour market in increasing numbers over the past 20 years and now account for 50% of the workforce. Almost twice as many men as women are unemployed. However those that do work full-time take home more than female employees - women earn 80% of men's hourly pay rates.