Ashton Kutcher and Jon Cryer, the stars of the CBS comedy Two and a Half Men, are the highest paid actors on US television with estimated earnings topping $20 million each, Forbes magazine said.

Kutcher, the 35-year-old actor who replaced Charlie Sheen after his ouster from the hit TV show in 2011, topped the list for the second consecutive year with $24 million, but Cryer was not far behind with $21 million.

Their 19-year-old co-star on the show, Angus T. Jones, came in seventh place on the annual list that estimates earnings for the 12 months from June 2012-2013. Jones made about $11 million.

“TV’s highest-paid actor is laughing all the way to the bank since replacing Sheen on Two and a Half Men after the troubled star’s 2011 flame-out,” said Forbes, adding that Kutcher is also an investor in technology companies.

Comedian Ray Romano, whose show Everybody Loves Raymond ended eight years ago, placed third on the list with $16 million, most of which comes from syndication of the CBS comedy series.

Neil Patrick Harris of CBS comedy How I Met Your Mother debuted on the list, sharing the number-four spot with Mark Harmon of CBS crime drama NCIS at $15 million. Patrick Dempsey of ABC comedy Grey’s Anatomy rounded out the top five with income of $13 million.

Sheen, once the top male earner on TV who now appears in the FX network sitcom Anger Management, captured the number-10 spot with earnings of $10 million.

Forbes compiled the list by talking to producers, agents, managers and other insiders to estimate earnings from entertainment-related sources before taxes and expenses.