Brazilian superstar Neymar, the world's most expensive player, heads the wage league with a gross monthly salary of €3,067,000 (£2.71m).
And nine of the top ten best paid players are from Paris Saint-Germain.
But Lemar, 22, is still on the contract he signed when he moved to the Monte Carlo-based club from Caen in 2015 – and is not even among the top ten paid players at his club.
The Mirror says Lemar has declined all offers and is determined to leave after the World Cup with only two years left on his deal.
An auction is set to drive up his price above £100m this summer.