The National Association of Head Teachers claim is based on job evaluation exercises undertaken by Hay Management Consultants which has access to salary information covering some 350 organisations.
David Hart, general secretary, said the review body had to recognise that the profession was losing far too many experienced teachers and failing to reach recruitment targets.
Teachers were reluctant to seek promotion to headship and deputy head posts because they did not believe salaries had kept pace with increased responsibility and workload. Shortages in recruitment to top jobs were compounded by record rates of heads and deputies retiring early, for ill health and other reasons, said Mr Hart.
He said Kenneth Clarke, the Chancellor, had "bled school budgets dry" and claimed the Government had a deliberate policy of underfunding teachers' pay increases.
Pay rises offset by efficiencies and economies as the Chancellor was demanding were unrealistic, said Mr Hart, as every conceivable saving had been already made.
He accused the Chancellor of engaging in a cynical ploy designed to enhance the Government's election prospects at the expense of the real needs of the teaching profession.
And Mr Hart said: "Heads and deputies are fed up with Government attempts to sacrifice them and their teacher colleagues on the altar of public sector borrowing."
Pay claim by the National Association of Head Teachers
Heads demand (current) increase
Small primary Pounds 31,000 (Pounds 27,789) Pounds 3,211 Medium primary Pounds 34,000 (Pounds 30,201) Pounds 3,799 Large primary Pounds 37,000 (Pounds 33,285) Pounds 3,715 Small secondary Pounds 42,000 (Pounds 37,725) Pounds 4,275 Medium secondary Pounds 48,000 (Pounds 43,356) Pounds 4,644 Large secondary Pounds 52,000 (Pounds 47,112) Pounds 4,888 Deputy heads
Small primary Pounds 26,500 (Pounds 24,966) Pounds 1,534 Medium primary Pounds 28,500 (Pounds 25,773) Pounds 2,727 Large primary Pounds 30,000 (Pounds 27,378) Pounds 2,622 Small secondary Pounds 33,000 (Pounds 29,802) Pounds 3,198 Medium secondary Pounds 37,000 (Pounds 32,757) Pounds 4,243 Large secondary Pounds 39,000 (Pounds 35,433) Pounds 3,567