Notice that in fairness to those who could not take part in each race of the season like Felipe Massa the value for money factor has been calculated based on "Points Per Race" basis as oppose to "Total Points" of the season.
The list is sorted according to "Salary (£ millions)".
The list does not necessarily indicate the quality of the driver as the number of points accumulated per race depends on the car's performance as well.
F1's highest paid driver is Kimi Raikkonen by a large margin and he is also the worst value for money driver by an equally large margin.
Ironically Fernando Alonso, the man who replaces Kimi Raikkonen in Ferrari next year is the second worst value for money driver.
Best value for money driver is Adrian Sutil by virtue of the fact that he took no salary. Of those who earned a salary Rubens Barrichello is the best value for money driver followed by Jenson Button, Timo Glock, Sebastian Vettel, Mark Webber.
Kimi Raikkonen finished the season ahead of his team-mate Felipe Massa even based on "Points Per Race". So Ferrari has arguably let go the better driver (but lot more expensive).
Lewis Hamilton is the third worst value for money on the grid. Therefore that makes the three former world champions on the current grid the worst value for money drivers out there.