Gervais was nominated for his Netflix series Derek, while Parsons won for his work in CBS' The Big Bang Theory.
Taking the stage to present the statuette for Best Writing for a Variety Special, Gervais complained about Parsons' winning streak.
"Hello. I lost again! That's good. Twenty-one times! Twenty-one times I've been nominated. Lost 19. It's a cruel joke," Gervais said. "Well done to Jim Parsons, though. I would have preferred to have won it, but, you know. Also, I've come a long way and he's probably local. Four years in a row seems unfair, doesn't it? I wrote a speech. You're not going to get to hear that. Actually, I could do it, couldn't I? Yeah. It won't make sense now, though. 'Ha, ha. I won! I knew I would because I am the best actor.' See? 'Better than those other actors -- Parsons, [Don] Cheadle, [William] H. Macy, Joey from "Friends" and Louis [CK] from "Louie" spelled slightly differently. Look at their stupid faces. Thank you to the Emmy voters who are never wrong.' Well, we know that's bollocks now."
Gervais then announced Sarah Silverman: We Are Miracles won the Emmy for Best Writing for a Variety Special.