The union’s latest list of player salaries reflected the contract extension Messi signed with Inter Miami in October which will keep him with the Florida outfit through the 2028 campaign.

According to the figures Messi’s base salary has doubled while overall the deal will see him make US$28.3 million in guaranteed compensation.

South Korea star Son, the former Tottenham captain who signed with Los Angeles FC last August for a reported MLS record US$26 million transfer fee, has a base salary of US$10.36 million with total guaranteed compensation of US$11.2 million.

The salaries do not include income from endorsement deals, nor does Messi’s compensation reflect his option to acquire a stake in the Florida franchise – co-owned by David Beckham – which he joined in 2023.

The 38-year-old Messi, who is expected to lead Argentina’s World Cup title defence starting next month, has 59 goals in 64 MLS regular-season games with Miami. He led the league with 29 goals last season and was named Most Valuable Player for the second straight season.

Messi’s Inter Miami and Argentina teammate Rodrigo De Paul is third on the least with US$9.7 million in guaranteed compensation.

Mexico’s Hirving “Chucky” Lozano is fourth on the list with US$9.3 million despite the fact that he hasn’t featured for San Diego since November.

Atlanta’s Miguel Almiron rounds out the top five with guaranteed compensation of US$7.9 million.

Total league compensation was listed at US$631 million, with the average guaranteed compensation US$688,816 – an 8.9% rise from figures released last October.