A new ESRI report shows that executive directors are getting 36 times more in pension contributions than other employees.
The research examines the pension arrangements in 2009 of about 150 executive directors in Irish firms.
It shows that the average annual employer pension contribution for directors was €100,000 compared to €2,700 for other staff.
Gerry Hughes, visiting Professor at Trinity College Dublin, said before any attention is given to the Troika's calls to reduce the State pension, the Government needs to level the pensions playing field.
Mr Hughes said: "There have been suggestions in the press that the allowances that pensioners receive, such as free travel, should be reduced.
"Before any of that, I think we should look at what value for money the State is getting for providing subsidies of around €2.7bn a year for private pension funds."