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In its updated IPO document Wednesday, Facebook included fresh details on the pay of Mr. Zuckerberg, 27 years old, and Ms. Sandberg, 42 years old, who are set to be billionaires—at least on paper--when the company goes public. Facebook said the two executives are in line for annual target bonuses of 45% of their salary plus other base wages. For Mr. Zuckerberg, the bonus could amount to roughly $225,000 this year, based on his annual salary of $500,000. Meanwhile, COO Ms. Sandberg may be eligible for a bonus of $135,000 based on her annual base salary of $300,000.