Companies used different methodologies for estimating median workers' pay so reported wages may not be directly comparable. For example, most of the employees in Greenbrier's calculation work outside the U.S. in places where payrolls are lower Columbia Sportswear considers its "median employee" to be a full-time employee working at its company store -- a relatively low-paying position. Oregon's tax applies only to companies that pay CEOs more than 100 times what workers earn.