The 56-year-old has reportedly left the studio bosses baffled as he’s rather pay the fine than wait until he can leave the building.
Smoking is banned at Fountain Studios in Wembley, where The X Factor is filmed, but it doesn’t stop wealthy Simon.
A source told the Daily Star: “Simon makes no secret of the fact he enjoys a cigarette to help him relax and obviously being on the judging panel while also running the show is very stressful.
“Rather than wait until after the show and go outside like everybody else, Simon uses the advert breaks – but because they’re so short he never quite makes it outside.”
The insider added: “People say smoking is a very expensive habit – but Simon has taken that to new heights. Over the course of a series we’re talking about literally thousands of pounds.”
Simon recently revealed that he’d love to quit his bad habit – for the sake of his 21-month-old son Eric.
He said: “This is the one thing I would find very difficult to give up because I do love a cigarette.”