Neymar's record €222 million signing from Barcelona last summer cost Paris Saint-Germain the equivalent of the annual budget of Ligue 1 rivals Bordeaux, according to France Football.
The Brazil international, who earns an annual salary of €48.9m a year, costs his club €64m a year when employer's contributions are taken into account.
That total is far more than that of teammate Edinson Cavani, who is France's second-highest earner on €18.4m a year. Kylian Mbappe is third on €17.5m a year after earning only €1m when he broke through for Monaco last season.
Captain Thiago Silva is fourth on €15.2m and is one of 13 players in the top 20 from PSG, including Hatem Ben Arfa, who earns €6m but has not played a minute of first-team football in more than a year.
Monaco captain Radamel Falcao, who is fifth with an annual salary of €13.8m, is the only non-PSG player among the top 10 best-paid footballers in France.
Monaco have three other players -- Joao Moutinho (14th, €6.4m), Keita Balde (15th, €6.2m) and Kamil Glik (20th, €5.2m) -- in the top 20.
Dimitri Payet (13th, €6.8m) and Luiz Gustavo (17th, €5.8m) are the only Marseille players to make the list.
Memphis Depay, formerly of Manchester United, is the only Lyon player to make the top 20 with €5.5m annually, and Nice's Mario Balotelli is also included as the ex-Manchester City and Liverpool forward earns €5.6m a year.
Source: espn.co.uk