Angus Council paid £290,000 in lump sums to 20 employees who took voluntary redundancy or early retirement last year.
The savings over the next five years as a result of these people leaving the council is estimated at £1,875,000.
The local authority also released 14 employees on health grounds and granted 10 employees flexible retirement.
A report to councillors written by the council’s head of HR, IT and organisational development Sharon Faulkner states the full financial implications are considered before someone is granted early retirement.
The report states: “Employees will normally only be released on the grounds of early retiral/voluntary redundancy or flexible retirement when there is a saving after taking account of any enhanced payments and the cost of early payment of the accrued pension and accrued lump sum.
“The full costs of early retiral/redundancy and flexible retirement to both the revenue budget and the pension fund are identified to ensure that each directorate supporting efficiency, redundancy or flexible retiral has regard to additional costs, including the strain on the fund, as well as other operational considerations.
“The pension regulations require the council to reimburse the cost of additional years to the pension fund, together with any capitalised strain on the fund.”
Ms Falconer warned that more pensions being paid could result in current employees having to pay greater contributions to the pension fund.
She added: “The cost of ill health retirals is borne by the pension fund.
“However, the greater the number of retirals, the greater will be pressure on the fund and this may result, in the longer term, in an increase in employer’s pension contributions borne by the council.”
There were 24 employees released on early retiral/voluntary redundancy during 2013/14.
In the previous five financial years, 2008/09 to 2012/13, thefigures were 10, 8, 11, 7 and 20 respectively.