Two HSE consultants have received retirement lump sums of over 400,000 euro this year.
A further 11 got at least 300,000, according to freedom of information documents.
In the first nine months of this year, the HSE paid out retirement lump sums totaling nearly 94 million euro to its staff.
The highest 25 amounts were all over 211,000 euro - and 24 were consultants.
The highest amount was nearly 420,000 euro, which was paid to a radiologist.
And a psychiatrist got nearly 409,000.
Beaumont Hospital consultant Bill Tormey says the amounts are over-the-top.
"Excessive is the only word I could say. You can buy a fairly decent sized house with that, in a posh area."
"It's not as if the lump sump isn't accompanied by a pension which is half pay. And that is paid out to people who are basically debt free".
11 consultants got lump sums of between 300,000 and 400,000 euro, including gynaecologists, surgeons and physicians.
The HSE says the amounts are based on a staff member's rate of pay, pensionable allowances and length of service.
