The new single police force faces a bill of over £1 million a year for officers who are suspended or on extended leave, it has been reported.
The Police Service of Scotland will amalgamate the present eight forces next month in an exercise designed to save £1.7 billion over 15 years.
Figures obtained by The Herald newspaper reveal that 25 officers and six police staff are suspended or on extended leave on pay, with some reportedly facing disciplinary proceedings or investigations into their conduct.
The money being paid by each force comprises £70,272 to two officers from Fife Police, £65,667 to two officers at Grampian, £156,039 to four officers and one civilian at Northern Constabulary, £25,962 for an officer at Tayside, £178,904 to three officers and a civilian at Central Scotland, £256,331 for five officers and two civilians at Strathclyde, and £221,892 for eight officers and two civilians at Lothian and Borders.
A Police Scotland spokeswoman said: "All officers currently suspended will be the subject of review by the deputy chief constable designate to ensure that a consistent approach is achieved across Scotland."
Scottish Conservative chief whip John Lamont said: "It's not unreasonable to expect some cost being diverted to this. But £1 million a year is an incredible waste of money, and cash that could be spent getting more police onto the streets.
"When you consider the increased number of officers on restricted duties being kept off the frontline, it paints a grim picture. The single force will already be inheriting more than £100 million worth of debt, and this is another cost it will have to endure.
"It does not bode well for an organisation whose creation was supposed to save taxpayers money."
A spokeswoman for the Scottish Police Authority (SPA), Police Scotland's civilian oversight body, said: "The SPA will inherit a whole range of assets and liabilities. We have been working with the existing employers for the past six months to understand the scale and extent of that and encourage early resolution wherever possible.
"However, it is clear we will take on a number of outstanding issues. As the legal employer we want to be fair and equitable with all officers and staff. However, we also have a duty of best value and that surely means getting a swift resolution where individuals get back to work or face the appropriate sanctions."