These estimates are for earnings during the 2023 calendar year, and Sportico’s previous rankings were based on 12-month earnings between June 2021 and May 2022. The salary and prize money are inclusive of all bonuses paid during that time, including signings, incentives, playoffs and All-Star game pay.

Bonuses from the PGA Tour’s Player Impact Program and Comcast Business Tour Top 10 are included in prize money, as are the proportional signing bonuses doled out by LIV Golf. Those contracts vary, but many of the top players received roughly half of their bonus payments when they signed their contracts and another portion when they teed it up at their first LIV event, according to multiple golf agents familiar with the contracts. The remaining signing bonus is paid out during the life of the contract. Most of the big names joined LIV in 2022, with Jon Rahm by far the biggest and most expensive “get” in 2023.

In soccer and basketball, the listed salaries reflect weighted averages of base salaries during the 2022-23 and 2023-24 seasons, as well as bonuses paid out during 2023. Base salaries tend not to vary significantly from year to year, but the Saudi Pro League spending spree on soccer players introduced massive one-year leaps for stars such as Karim Benzema. The salaries listed are a blend of two seasons based on estimated payment schedules.

NBA salaries in 2022-23 were reduced 2.65% once final accounting on the season was completed based on the league’s collective bargaining agreement. The CBA ensures a roughly 50-50 revenue split between players and teams, with an escrow account in place to withhold salaries to protect the split. The players would have received 100% of the escrow if not for a carryover shortfall from COVID-19-impacted seasons. We did not reduce salaries for 2023-24 when figuring the top 100.

The salary totals do not include deferred compensation until it is paid out. This knocked out third baseman Nolan Arenado who has $6 million a year of his St. Louis Cardinals contract deferred without interest. Max Scherzer collected $15 million last year in deferred comp from his previous Nationals contract in addition to his current $43.3 million salary.

Endorsement income includes earnings from sponsorships, licensing, royalties, memorabilia, appearances, golf course design, media, book deals and branded car dealerships. Every NBA player received $425,600 for the 2022-23 season from group licensing income, while NFL payouts are variable and can top $2 million for a few players including Patrick Mahomes and Dak Prescott. Sportico conducted more than 40 interviews with industry insiders to gauge the earnings.

Investment income was not included, and we do not include equity stakes of brands that stars promote until there is a sale; for example, BodyArmor sold to Coca-Cola in 2021, a move that netted James Harden more than $15 million and many other athletes seven-figure payouts. On the flip side, hydration competitor BioSteel filed for bankruptcy in September, wiping out equity held by Mahomes and Luka Dončić. One exception: The equity Lionel Messi received in Inter Miami to join the MLS club, which is pro-rated over the life of the two-and-a-half-year contract, is included in his salary estimate.