This is Sportico’s fourth annual look at the world’s highest-paid athletes. The estimates are for earnings during the 2024 calendar year. Sportico’s first two rankings were based on 12-month earnings between June 2020 and May 2021 and then June 2021 to 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. Tyrrell Hatton was the one new LIV player in 2024 to make the top 100.

In soccer and basketball, the listed salaries reflect weighted averages of base salaries during the 2023-24 and 2024-25 seasons, as well as bonuses paid out during 2024. The salaries listed are a blend of two seasons based on estimated payment schedules.

The salary totals do not include deferred compensation until it is paid out. Max Scherzer collected $8.7 million last year in deferred comp from his previous Washington Nationals contract in addition to his $43.3 million salary in 2024.

Endorsement income includes earnings from sponsorships, licensing, royalties, memorabilia, appearances, golf course design, media, book deals and branded car dealerships. Most NBA players received $382,462 each for the 2023-24 season from group licensing income, while NFL payouts are variable and can top $2 million for a few players including Patrick Mahomes, Josh Allen and Travis Kelce. 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 2023, 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.