Parsons' cast mates were also among the highest-paid in the industry, reportedly earning more than $US1 million per episode on the long-running CBS comedy.

Johnny Galecki, Simon Helberg and Kunal Nayyar rounded out this year's top four, earning between $US24 million and $US22 million, while NCIS stalwart Mark Harmon placed fifth on $US20 million ($26 million).

Modern Family's male stars were also among some of the highest-paid in Hollywood. Interestingly, House of Cards' Kevin Spacey also earned more for his Netflix role than some of his cable show counterparts.

Last week, Modern Family actress Sofia Vergara was named the highest-paid TV actress, clobbering the male competition with earnings of $US43 million ($56 million).

The Big Bang Theory star Kaley Cuoco was the second highest-paid woman, taking home $US24.5 million ($32 million), a salary almost equal to her male co-star Parsons.

Forbes said the gender pay gap was far less pronounced in television than it was in film. Vergara earns $US17.5 million more than her male counterpart, while Kaley Cuoco is paid the same amount per episode as her male co-stars.

The figures are a far cry from the highest-paid film star earnings, where Dwayne Johnson, the highest paid actor, made $US20 million more than the highest-paid actress, Jennifer Lawrence.

Johnson took home $US64.5 million ($84.6 million) for his roles in films such as San Andreas and the upcoming Baywatch remake, while Jennifer Lawrence earned $US46 million ($60 million) in the same 12-month period, a good portion of which came from the final Hunger Games film.

Forbes spokeswoman Madeline Berg told the UK Independent while the figures were encouraging, many female actresses still earned the bulk of their earnings through endorsements. Television casts were also able to negotiate in a group, unlike movie stars.

"The gender wage gap between men and women on television is smaller than it is on film, as ensemble casts tend to negotiate their contracts together," said Berg. "Sofia Vergara makes the same amount as her male counterparts on Modern Family, for example, and Kaley Cuoco makes $1 million per episode of The Big Bang Theory, just like Jim Parsons.

"However, there still aren't nearly enough of these balanced ensemble casts and female leads to close the gap completely. Still, Sofia Vergara managed to beat out the earnings of all TV actors thanks to her business-savvy approach to her work; she makes the bulk of her money through lucrative endorsement and licensing deals."

Highest paid TV actors in 2016:

1. Jim Parsons (The Big Bang Theory) – $US25.5 million
2. Johnny Galecki (The Big Bang Theory) – $US24 million
3. Simon Helberg (The Big Bang Theory) – $US22.5 million
4. Kunal Nayyar (The Big Bang Theory) – $US22 million
5. Mark Harmon (NCIS) – $US20 million
6. Ty Burrell (Modern Family) – $US12.5 million
7. Nathan Fillion (Castle) – $US12 million (tie)
7. Jesse Tyler Ferguson (Modern Family) – $US12 million (tie)
9. Ray Romano (Vinyl, Everybody Loves Raymond) – $US12 million
10. Ed O'Neil (Modern Family) – $US11.5 million
11. Eric Stonestreet (Modern Family) – $US11 million
12. Kevin Spacey (House of Cards) – $US10.5 million
13. Michael Weatherly (NCIS) – $US10 million
14. David Duchovney (The X-Files) – $US10 million
15. Justin Chambers (Grey's Anatomy) – $US9.5 million

Highest paid TV actresses in 2016:

1. Sofia Vergara (Modern Family) – $US43 million
2. Kaley Cuoco (The Big Bang Theory) – $US24.5 million
3. Mindy Kaling (The Mindy Project) – $US15 million
4. Mariska Hargitay (Law and Order SVU)  – $US14.5 million
5. Ellen Pompeo (Grey's Anatomy) – $US14.5 million
6. Kerry Washington (Scandal) – $US13.5 million
7. Stana Katic (Castle) – $US12 million
8. Priyanka Chopra (Quantico) – $US11 million
9. Julianna Margulies (The Good Wife) – $US10.5 million
10. Julie Bowen (Modern Family) – $US10 million
11. Pauley Perrette (NCIS) – $US9.5 million
12. Patricia Heaton (Everybody Loves Raymond) – $US8.5 million
13.Julia Louis-Dreyfus (VEEP) – $US7.5 million
14. Emily Deschanel (Bones) – $US7.5 million
15. Zooey Deschanel (New Girl) – $US7 million