Ronaldo is set to earn $125 million before taxes in the 2021-22 season, with $70 million coming from salary and bonus for his return to United. The 36-year-old is set to earn an estimated $55m (£40.31m) from commercial deals, only three other active athletes make more commercially: Roger Federer ($90 million), LeBron James ($65 million) and Tiger Woods ($60 million).
His longtime and arch-rival, Lionel Messi will earn $110m (£80.63m) this season, with $75m (£50m) of that figure coming from his salary and bonuses at the Parc des Princes, as per Forbes. The former Barcelona star will pad his PSG paycheck with an estimated $35 million in endorsements.
PSG now claims three of the world's five highest-paid players, including the 29-year-old Neymar, who lands at No. 3 once again with $95 million, and the 22-year-old Kylian Mbappe, who is No. 4 with $43 million.
In total, the 10 highest-paid footballers are set to collect pretax earnings of around $585m (£428m) this season, up from last year's total of around $570m (£471m).