Messi earns over £300,000 a day and has a total annual earnings of £120.3m.
The Argentine has a basic salary of £79.69m, with £5.59m in bonuses and another £34.85m in commercial endorsements from companies like Adidas, Pepsi, and Mastercard.
Barcelona has the highest wage bill in world football, with the average salary of £10.6m.
However, Messi, Sergio Busquets, Gerard Piquet and Sergi Roberts are all open to the suggestion of a wage reduction, with the Spanish league suspended indefinitely.
“This crisis has had a negative impact on the football industry and sport in general. The club has to look at all possible scenarios and analyse the situation so as to minimise the economic consequences,” a Barcelona statement said.