The 48-year-old looks set to become the French side's new manager after Thomas Tuchel was sacked this week.
Football Insider reports he has remained on their payroll due to a clause in his contract, with the North London club continuing to pay his £8.5million-per-year wages.
But should he sign on the dotted line for Paris Saint-Germain, Spurs no longer have to pay him.
The same applies for his coaching staff including Jesus Perez, Miguel D'Agostino and Toni Jimenez.
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