Tottenham may be prepared to relax their stringent wage structure if they qualify for the Champions League for a third successive season.

Despite a transfer and salary budget that is inferior to those of their top-six rivals, Spurs finished third in 2016, second last season and are on course for another top-four finish - even though they have had to play home matches at Wembley this season.

Top-earner Harry Kane’s basic salary is thought to be about £100,000 a week, although the deal contains substantial performance-related bonuses.

Tottenham’s priority is to secure new contracts for Heung-min Son and Christian Eriksen, who earn about £65,000 and £70,000 per week respectively, as the pair are heading into the final two years of their agreements.

But a host of key men are also in line for pay rises, including Kane, Dele Alli, Mousa Dembele and Jan Vertonghen.

News that Spurs chairman Daniel Levy collected more than £6million in the financial year 2016-17 raised eyebrows among supporters facing significant hikes in season-ticket prices when Tottenham move into their new £800m stadium next season.

Levy’s pay jumped from £2.84m in 2015-16 to £6.013m in the following 12-month period, which is thought to make him comfortably the highest-paid executive in the Premier League. It is believed the figure did not include Levy’s annual wage alone, but also performance bonuses and a back-dated pay rise.

Spurs’ wage bill is about £127m, the sixth-highest in the top flight. With contract talks around the corner, Standard Sport understands that number is likely to rise, with Son and Eriksen set to be early beneficiaries.

Son is happy at Tottenham but has been prepared to wait until the end of the campaign before extending his stay there. Eriksen has long been admired by Barcelona and Juventus but neither club are likely to present the sort of fee that would make Levy stop and think.

Meanwhile, Pochettino wants to improve the squad in the summer and, with clubs believing Toby Alderweireld and Danny Rose may be available, there are set to be changes in defence.

Ryan Sessegnon, the Fulham left-sided player, has attracted interest from Spurs for a long time while centre-back reinforcements will be sought should Alderweireld move on, as is expected.

Tottenham looked at Harry Maguire 12 months ago, before the defender joined Leicester from Hull for £17m, but the fee Leicester would now demand would put off many clubs.