The report from uSwitch.com found 86% of the working population in Scotland had not seen a rise in their salary in line with inflation. The average pay rise was just 0.7% but 60% of workers were not due to receive any rise in their salary this year and one-fifth of employees have had their pay frozen for more than two years.
The gap between those at the top and bottom of the pay scale has also been growing, with high earners receiving an average pay rise of 2.4% while the low paid receive just 0.5%.
Ann Robinson, director of consumer policy at uSwitch.com, said: "It's now clearer than ever that consumers are struggling to keep afloat in the tidal wave of increased living costs.
"Yet no lifeline is being thrown by employers. In fact, things are looking even bleaker, with even more people facing a pay freeze this year than last. This reality is a far cry from the growing optimism that the Scottish economy is on the up - with over three quarters of consumers' wages not keeping up with inflation."