The top 350 US CEOs earned 5.1% less last year than in 2014, earning an average of $15.5 million, report from the Economic Policy Institute reviewed by The Guardian. After analyzing pay packages – including salaries, bonuses, incentive payouts and stock options – of chief executives at the top 350 firms, EPI found that about 83% of the decline in CEO pay was due to the drop in value of realized stock options in that period.