Paris Saint-Germain attacker Neymar would reportedly have to accept a £26m drop in salary in order to re-join Barcelona during this summer's transfer window.
The Brazil international continues to be linked with a return to Camp Nou, and it is thought that the Spanish champions will attempt to secure a deal this summer despite the coronavirus outbreak.
However, according to Mundo Deportivo, Neymar would have to accept a substantial pay cut if he is to arrive back at Spain ahead of the 2020-21 campaign.
The report claims that PSG are prepared to offer the forward a new and improved salary, taking his yearly earnings to £44m, including a £12m sponsorship deal with the National Bank of Qatar.
However, Barca are only allegedly prepared to pay the 28-year-old £18m per season.
Neymar has again been in impressive scoring form for PSG during the 2019-20 campaign, finding the back of the net on 18 occasions in 22 appearances in all competitions.
The South American managed 105 goals in 186 appearances for Barca between 2013 and 2017, winning two La Liga titles and the Champions League during his time in Spain.
