2. Finn Russell – £1 million
Finn Russell, the mercurial fly-half for Scotland, had been earning £850,000 annually at Racing 92. However, his move to Premiership club Bath is believed to be even more lucrative. Some sources estimate his new deal to be around £950,000, while others suggest a staggering £1 million per year for the duration of his three-year contract at the Rec.

1. Charles Piutau – £1 million
For quite some time, Charles Piutau, the Kiwi sensation, has been widely reported to earn £1 million at Bristol Bears, making him the first player in British rugby to achieve such a feat. However, his tenure at Ashton Gate is expected to come to an end soon, potentially clearing the path for Finn Russell to become the outright highest earner in the game.

Note: The salaries mentioned in this article are approximate figures and subject to change as contract negotiations and market dynamics evolve.