Two HSE consultants were paid retirement lump sums of over €400,000 this year.
A further 11 got at least €300,000, according to Freedom of Information documents released to Newstalk.
In the first nine months of this year, the HSE paid out retirement lump sums totalling nearly €94m to its staff.
The top 25 payments were all over €211,000 - and 24 of them were paid to consultants.
The highest amount was the nearly €420,000 that was paid out to a consultant radiologist.
The second highest was the €409,000 paid to a psychiatrist.
Beaumont Hospital consultant Bill Tormey told Newstalk the amounts are way over-the-top.
“Excessive is the only word I could say,” he said. “mad or excessive.”
“You can buy a fairly decent sized house with that in a posh area and I think it is very, very high as an exit at the end of the day because it is not as if the lump sum is not accompanied by a pension which is half pay.
“That is paid out to people who are basically debt-free.”
Eleven consultants got lump sums of between €300,000 and €400,000 - including gynaecologists, surgeons and physicians.
In all, nearly 28,000 retired HSE staff received pensions between January and September, amounting to €311m.
The HSE said the amounts are based on staff member's rate of pay, pensionable allowances and length of service.