Nicole was never offered £3 million, that was denied.
And the highest paid judge, except Simon was Sharon last year with a rumoured salary of £2 million, so that would put Cheryl equal to that.
Nicole and Gary were rumoured to be getting paid £1.5million each.
http://www.digitalspy.co.uk/tv/s103/...ctor-deal.html
Why would Nicole be the most paid judge when she joined the show ratings had already been decreasing, and continued to do so each year she was there. There was no way Nicole would be getting a drastic pay rise. And no I am not saying the ratings decrease was her fault, as she was great, but they still wouldn't give her a pay rise when ratings are falling.