LAS VEGAS -- Pound-for-pound king Floyd Mayweather Jr., the highest-paid athlete in the world last year with earnings of $85 million, according to Forbes Magazine, is well on his way to the top spot for this year.

Mayweather's contract, filed on Friday afternoon with the Nevada State Athletic Commission, calls for him to earn a record-tying guarantee of $32 million for his welterweight world-title fight against Robert Guerrero on Saturday night at the MGM Grand Garden Arena.

Mayweather's purse ties the all-time record for the largest single-fight contract in history, which he set last May for his unanimous decision win against Miguel Cotto, earning him a junior middleweight world title.

The $32 million figure is on Mayweather's bout agreement and is the amount he will be paid immediately after the fight, according to NSAC executive director Keith Kizer.

According to Kizer, the previous largest guarantee in Nevada -- where most of the biggest money fights have taken place -- was the $30 million Mike Tyson was guaranteed for the infamous ear-bite heavyweight championship rematch with Evander Holyfield in 1997.

"I think when you see a total like that it speaks for itself," Golden Boy Promotions chief executive Richard Schaefer, whose company will pay Mayweather, told ESPN.com. "He has established clearly that level of $32 million as a guarantee and remember: He will make much more after everything is counted because he keeps 90 percent of the profit from the event. The $32 million is just the contract minimum. The bulk of everything else goes to him."