Linklaters has the highest average costs per employee across the top 30 UK law firms, paying out almost £20,000 more on staff than the next highest firm, Freshfields Bruckhaus Deringer.

The 4,346 members of staff at Linklaters were paid an average of £137,410 over the 2013-14 financial year, according to the firm’s accounts, amounting to a total staff cost of £597.2m. This compares to an average cost per employee of £118,520 at Freshfields, which, despite employing 275 more staff, had a lower staff costs bill of £547.7m.