THE average remuneration of the highest paid directors in Northern Ireland increased by 1.3 per cent to £112,075 this year, according to a survey by Coopers & Lybrand. This is well below the British average of £560,711.

Remuneration continues to be lower in Northern Ireland than in the Republic. The average remuneration of a managing director in Northern Ireland is £63,549, according to the survey. This compares with the average of £70,335 in the Republic, according to the last Inbucon survey.

The Coopers & Lybrand survey noted that the profits in Northern Ireland's top companies jumped by more than 35 per cent this year. One of the most significant findings in the latest survey is the increase in remuneration based on company performance. Although the number of firms providing bonus schemes remained unchanged at 55 per cent of all the companies, and 73 per cent for the top 100 companies, the means of calculating bonus payments had changed significantly.

The company car is no longer considered an essential perk with one-fifth of the top 100 companies offering a cash alternative. More than 30 per cent offered a cash option. The most popular car among Northern Ireland executives is Ford, followed by Rover and Vauxhall. The Mercedes is the second last choice. In the Republic, the Mercedes is the most popular.

More than half the personnel and human resource managers are women, according to the survey. In 1994, some 42 per cent were women but this has risen to more than 55 per cent this year.

Women are also increasing their presence in the finance sector; some 35 per cent are finance managers, up from 27.6 per cent in 1995. Women administrators constitute more than 42 per cent of the managers.

Of the firms surveyed, 36 per cent had increased employment over the last two years while 39 per cent experienced no change. Just under one third expect to recruit more staff over the next 12 months.