When you're a top star, you earn a lot of money--but along with that bigger paycheck comes bigger expectations. You're supposed to be able to "open" a movie--meaning you can guarantee a decent opening weekend box office draw.
If you're a star and your movie flops, it looks that much worse when you're earning a paycheck north of $15 million.
That's what happened to Will Ferrell with Land of the Lost. The big-budget film based on the '70s kiddies cartoon was supposed to be a big hit. But with an estimated $100 million budget, it earned only $69 million total at the global box office. That flop puts Ferrell at the top of our list of Hollywood's Most Overpaid Actors. For every $1 Ferrell was paid, his films returned an average $3.35.
This is the second year Ferrell has topped our list, but things could turn around for the funny man next year. His last film, The Other Guys, hit theaters well after our June 1 deadline for this list, so we didn't include it in our calculations. But the movie did pretty well at the box office, earning $160 million on an estimated budget of $100 million.

Ferrell Tops List of Hollywood's Most Overpaid Stars - MOVIE TALK on Yahoo! Movies

Amazing since he isn't funny.