Two Somerset County Council managers are paid more than the Prime Minister, council accounts have revealed.

And they show that the former chief executive of Somerset County Council, Alan Jones, was paid more than £100,000 for working the four months from April to July 2009.

He also received a cash pay-off after taking an early retirement.

County council accountants have refused to say how much he received, saying a confidentiality clause was written into his retirement agreement, preventing anyone from knowing how much he was given for going early.

However, in December new regulations will come into force and the council will be required to reveal how much Mr Jones was paid.

When he left his post after six years in the job, Mr Jones said that the new county council leader, Ken Maddock, should be able to choose his own chief executive.

The council's draft accounts show that between April 1 and July 31, 2009 Mr Jones was paid £105,072.74 in salary, expenses and pension benefits.

For his last four months in the post, Mr Jones was paid more than half the £185,744.98 he received the previous year.

His replacement at Somerset, Sheila Wheeler, is being paid marginally less that Mr Jones.

Her annualised salary is £159,964, as opposed to Mr Jones' annualised salary of £161,286 before expenses and benefits.

This is more than the prime minister, who is paid £142,500.

Wages at the top of Somerset management structure have remained largely static for the past 12 months for most of the county directors.

Corporate director for resources Roger Kershaw took a £4,000 pay cut, taking his earnings to £139,672.

Sonia Davidson-Grant, corporate director for environment, took £139,699, a rise of £300, while Mirriam Maddison took £137, 426, a rise of around £4,000 as corporate director for community services.

David Taylor, corporate director of children's services, did rather better, taking £150,754, a rise of £13,000.