Pemain antarabangsa Argentina itu meraih pendapatan 99.8 juta pound (RM527.78 juta) tahun lalu.
Messi gelar Milner ‘keldai’ dalam bahasa Sepanyol ketika perlawanan baru-baru ini.
Messi's fitness was again in the spotlight after a niggling thigh strain in recent weeks.
Newcomers in Barcelona prove more decisive than veteran players.
It is unclear whether Messi will be fit for the game after ending Barca's 2-2 draw with Valencia on Saturday with a knock.
Messi made sure that Ernesto Valverde's team kept their place at the top of the pile with a mesmerising display.
Messi has been linked with City several times since former Barcelona boss Pep Guardiola was appointed manager of the Premier League club in 2016.
Maradona said Messi was expected to be a saviour.
Messi's strike partner, Luis Suarez, also criticised the team's display and said they needed to rid themselves of their dependence on their all-time top scorer.
Van Bommel wants Dutch league leaders to stay professional as they begin Champions League season facing the player he called the best in the world.
Ibrahimovic became just the third active footballer to reach the milestone, joining Lionel Messi and Cristiano Ronaldo.
The move to punish the club comes after outspoken Barcelona centre-back Gerard Pique criticised both the pitch and the La Liga organisers.
Jibril Rajoub urged Palestinians to burn shirts bearing the name of Lionel Messi if Argentina's star went ahead and played there.
Two goals from Lionel Messi either side of a Philippe Coutinho strike allowed Barcelona to start their defence of the Spanish title with a 3-0 win over Alaves at the Camp Nou on Saturday night.
Messi said the club will "do everything possible" this season to prise the Champions League trophy away from arch-rivals Real Madrid.
Egypt's Salah led Liverpool's remarkable run to the final with 10 goals and four assists, while Barcelona talisman Messi netted six goals.
Ronaldo, who has won the award for the last two years, helped Real Madrid claim a third consecutive Champions League crown before securing a close season transfer to Juventus.
With Ronaldo and Messi having already departed the tournament after losses in the round of 16, the path is clear for Neymar to challenge the stranglehold the pair have had on such discussions over the last decade.
Messi's Argentina lost 4-3 to France and hours later Ronaldo's Portugal went down 2-1 to Uruguay, leaving the tournament without its two best known and most loved players.
The Barcelona forward opened the scoring with a fine goal in the dramatic 2-1 win over Nigeria that sent the South Americans through to the knockout stages behind Croatia in Group D.
The twice World Cup champions will face France in the last 16 while Croatia, who advance as winners of Group D with the maximum nine points after beating Iceland 2-1, will take on Denmark.
Cristiano Ronaldo's Portugal and 2010 winners Spain progressed from Group B in dramatic fashion on Monday, joining host nation Russia and Uruguay in the next stage but technology grabbed centre stage.
About to turn 31 at the weekend, the Barcelona genius left the pitch looking lonely and broken after a game that may have ended his chances of ever winning a World Cup.
The Barcelona star was silenced by a far superior Croatia side in a brutal 3-0 defeat that left the South Americans needing an unlikely series of results to keep their hopes of reaching the knockout stages alive.
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