Sheen, who has been sentenced to 30 days in rehab for his Christmas Day altercation with wife Brooke Mueller, nets a whopping $1.25 million per episode for hit comedy "Two And A Half Men."
His co-star Jon Cryer had the second highest salary for a comedy star on U.S. TV - $550,000 per show - while "The Simpsons'" voiceovers Dan Castellaneta and Julie Kavner are paid $400,000 for each installment of the animated series.
The figures, obtained by TV Guide magazine, show that Oprah Winfrey is still the Queen of the small screen - she pulls in a massive $315 million per year for her talk show, while Judge Judy Sheindlin and David Letterman are paid $45 million and $28 million respectively.
In the drama shows category, Hugh Laurie takes the top spot with earnings of more than $400,000 per episode of "House."
"Law & Order: SVU" stars Christopher Meloni and Mariska Hargitay both take home $395,000.
"American Idol" host Ryan Seacrest topped the reality TV stars rundown, with an annual salary of $15 million for fronting the singing show.