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Cristiano Ronaldo has toppled Lionel Messi at the top of Forbes’ list of the highest-paid footballers in the world.

Ronaldo, 36, will earn $125m this season, while Messi will earn $110 million.

Both players had made transfer moves this summer.

Ronaldo returned to his old club, Manchester United from Juventus, while Messi made the switch from Barcelona to Paris Saint-Germain.

Ronaldo’s Red Devils deal will see him earn £51.25m in basic salary and add-on bonuses, with the rest of his package coming from endorsements, including sponsorship.

Although Messi has a higher basic salary and bonus structure than Ronaldo – earning £54.94m per year – but he only collects £25.6m in annual sponsorship payments, compared to Ronaldo’s yearly sum of £40m. 

Messi’s total earnings in Spain was £95.24m per year, reports Mail Online. 

Neymar and Kylian Mbappe, Messi’s PSG team mates sit third and fourth on the earners list.

Neymar signed a new £54.95m a year contract in May, the same amount as Messi in terms of basic salary.

Mbappe has refused a new contract. The old one expires next year.

FORBES TOP TEN HIGHEST EARNERS IN FOOTBALL 2021-22

1. Cristiano Ronaldo – £91.5m ($125m)

2. Lionel Messi – £80.5m ($110m)

3. Neymar – £69.5m ($95m)

4. Kylian Mbappe – £31.5m ($43m) 

5. Mohamed Salah – £30m ($41m)

6. Robert Lewandowski – £26m ($35m)

7. Andres Iniesta – £26m ($35m)

8. Paul Pogba – £25m ($34m)

9. Gareth Bale – £23.5m ($32m)

10. Eden Hazard – £21m ($29m)

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