Lincolnshire County Council is looking to save money by cutting a fifth of its senior management roles.
The council has to find £90 million in savings by 2018/19 due to the latest government cuts.
The proposals would reduce the senior management team from around 105 posts to 84 posts.
Managers paid around £50,000 or more (Grade 13) will be reviewed. A 30-day consultation has been launched on the proposal.
Tony McArdle, Chief Executive of Lincolnshire County Council, said: “The council needs to save a further £90 million over the next few years.
“The first step is putting the management team in place of the size and with the range of skills that will meet that challenge.
“We’re proposing to reduce our senior management team from 105 posts to 84 – a 21% reduction.
“This will be followed by a wider restructure of the council, geared to meeting our priorities in the most efficient way possible.”