Lionel Messi tops MLS at $20.4M, as Marco Reus, Olivier Giroud, and full league salaries revealed in MLSPA report

The MLS Players Association released their yearly salary guide Thursday and Lionel Messi remains at the top of total guaranteed compensation at $20.4 million per season.

Toronto FC's Lorenzo Insigne was second in the league for guaranteed compensation at $15 million, coming at third is Sergio Busquets at $8.8 million while Sebastian Driussi and Federico Bernardeschi was rounded out fourth and fifth at 6.7 million and $6.3 million respectively.

New LAFC signing Olivier Giroud came in at $3.7 million guaranteed in compensation while Galaxy German Marco Reus came at $1.2 million.

Per the release, "the Annual Average Guaranteed Compensation (Guaranteed Comp) number includes a player's base salary and all signing and guaranteed bonuses annualized over the term of the player's contract, including option years."

The top-10 earners in the league, by base salary, are outlined below.

Messi's contract with Miami is rumored to be worth north of $100m, including partnerships with Adidas and Apple TV. In addition, reports of an ownership stake in the South Beach club - similar to that of David Beckham - have surfaced, too.

The Round 1 Best-of-3 series begins Friday evening at Chase Stadium in Fort Lauderdale, FL when Messi makes his MLS postseason debut. They'll host Atlanta United as they make their journey to MLS Cup.