Lionel Messi leads Major League Soccer’s highest earners with a $20.4 million guaranteed annual salary, nearly double his closest rival. The Argentine superstar’s earnings exclude lucrative sponsorships. Newcomer Son Heung-min ranks second with $11.1 million, while Sergio Busquets, Miguel Almirón, and Hirving Lozano round out the top five, highlighting the league’s increasing financial clout.