Just to put that in perspective GrannyGravy, that's for the whole Merseyside area, not just Liverpool City Council. It includes councils such as Wirral, Sefton, St Helens, Knowsley and Halton. and covers a huge area and a number of different councils.
My local district council, which is tiny in comparison with any of the councils on Merseyside, has three people earning over £100k. The whole Merseyside region has a population of 1.38 million, which means it has a population 16 times bigger than my district council.
In addition, the bulk of our council tax goes to Essex County Council, which had 55 staff being paid over £100k, which makes it top of the list for high earners - and it's true blue Conservative to the core.