The Deloitte review found the BBC pays £150,000 or more a year to 124 stars using public service companies.
The BBC newsreader and presenter is also believed to be among the 131 on-air freelancers paid through a PSC.
The Top Gear presenter is understood to use a PSC called Hamster’s Wheel Productions.
The former Radio 1 Breakfast Show host is believed to be paid by the BBC through a PSC called Saviour Productions.
The newsreader and presenter of Antiques Roadshow operates as a company called Paradox Productions.
The Newsnight presenter has a personal service company called Out in the Dark Ltd, which he has said he only set up after the BBC told him to.