SALARY CAP ANALYSIS

Here is the list of the salaries of the SSC Napoli Club players for the 2021/22 season. The data were published by the Gazzetta dello Sport:

PLAYER	NET AMOUNT	GROSS AMOUT
Koulibaly	6	11.5
Insigne	4.6	8.5
Lozano*	4.5	5.9
Osimhen*	4.5	5.9
Mertens	4.5	8.33
Zielinski	3.5	6.48
Demme*	2.5	3.28
Di Lorenzo	2.3	4.26
Ghoulam	2.4	4.44
Politano	2.2	4.07
Mario Rui	2.1	3.89
Lobotka*	2	2.62
Rrahmani	1.8	3.33
Petagna	1.8	3.33
Anguissa*	1.7	2.33
Ounas	1.6	2.96
Elmas*	1.5	1.97
Fabian Ruiz	1.5	2.78
Ospina	1.4	2.59
Meret	1	1.85
Juan Jesus	1	1.85
Malcuit	0.8	1.48
Costa	0.18	0.33

Salaries of SSC Napoli Players (values expressed in millions of euros)

* the Italian Government’s Growth Decree affects the values expressed

The net salary is considered net of taxes and social security contributions that must by law be paid to the state. The gross, of course, is the salary which includes both the economic remuneration received by the player and taxes and contributions. The net salary of a football player generally corresponds to around 54% of the total. This means that 46% is represented by taxes and other charges.

Example net / gross salary difference:

Gross salary (paid by SSC Napoli Club): 10 million

Net salary to the player: 5.4 million

Taxes: 4.6 million

On some players in the table there are asterisks that indicate financial particularities. In those cases, the percentage ratio just explained is incorrect. This is because the Government’s Growth Decree intervened on those salaries, which considerably reduced the taxes on employees’ earnings in some cases. The bonuses of individual players are considered separate charges from an economic point of view. These, in fact, are not part of the fixed costs

SSC Napoli’s total salary amounts to 94 million euros gross because the part relating to Manolas is no longer considered, which accounted for 4 million net per year, that is 7.4 million gross while in this case the salary makes sense to make a difference between the net and gross, in this case it is appropriate to consider only the gross figure, because the one that actually weighs on the coffers of SSC Napoli.

The salary of SSC Napoli 2021/22 is however down compared to the 2020/21 season, when the total figure was about 105 million euros gross.

To you the considerations on the possible non-renewal of Insigne, on the high Engagement of Lozano and Osihmen and instead we hope for the probable increase in minimum salary of 3 million for Fabian Ruiz, considering that many players will leave the Club because their contract expires (we are talking about Insigne , Mertens, Ghoulam, Ospina, Malcuit) to date it is estimated a cut that brings from 105 million euros gross to 65 million euros gross, a percentage of 38% less than fixed costs