Barcelona midfielder Frenkie de Jong could earn up to €109.38m (£94m) over the last four years of his contract at the La Liga club, according to reports in Spain.

The Dutchman’s basic wage will net him €88.58m (£76.2m), with another €20.8m (£17.9m) in bonuses, and it’s likely the key reason why Barca are so keen to sell him to Manchester United.

A salary cap is limiting the Catalan side’s movement in the transfer market so offloading de Jong would provide them with some much-needed breathing room.

Both the Red Devils and Chelsea have been credited with an interest in the 25-year-old but Erik ten Hag’s side are the team who are firm favourites to secure the midfielder’s signature.

They have agreed a fee in principle which includes €65m (£56m) up front, with another €20m (£17.2m) in add-ons, but the structure of the payments are still being thrashed out, while personal terms with de Jong himself have yet to be discussed.