The 34-year-old was handed a £71m a year package by Barcelona last season but the Catalans let him go just before they announced a debt of £1.15billion last month.
Both Messi and Ronaldo will earn less this season than previous years, despite earning brand new contracts following their moves.
Ronaldo was just behind Messi on last season's list released in May of this year, earning a £87.91m overall package including endorsements.
Messi's PSG team-mates Neymar and Kylian Mbappe sit third and fourth on the list respectively, with the Brazilian signing a new £54.95m a year contract in May, meaning he earns the same amount as Messi in terms of basic salary.
However, Neymar picks up slightly less money than Messi in endorsement fees, with the Brazilian earning £14.65m in this category.
Mbappe, whose PSG contract runs out at the end of this season, earns £31.5m a season, including £20.5m from PSG in salary.
Mohamed Salah is the second best-paid Premier League player behind Ronaldo, with Liverpool's Egyptian star earning £30m a year overall, with the vast majority of that fee coming in salary.
Bayern Munich's Robert Lewandowski is next on the list with earning of £25m while 37-year-old Andres Iniesta is the seventh-highest paid player in the world despite playing for Japanese club Vissel Kobe, who pay him £22.7m in basic salary.
Paul Pogba joins United team-mate Ronaldo in the top ten on £24.9m while Real Madrid's Gareth Bale is the best-paid British player on £23.4m. His fellow Los Blancos star Eden Hazard completes the top ten on £21.25m.
Advertise @ N1000/week
Ronaldo now the best paid footballer on Forbes, £92million a year
👤ISRAEL 📅22-09-2021 15:21
More for you ↓