Gov. Cuomo’s former top aide Joe Percoco wants to keep close to $100,000 of $321,000 he pocketed in bribes.

In a court filing Monday, Percoco’s lawyers asked a Manhattan federal judge to go easy on the governor’s former right-hand man when he is sentenced Thursday by ordering him to forfeit just $225,000 of the roughly $321,000 he earned through two bribe schemes.

The lawyers claim Percoco, who was convicted in March, deserves to keep roughly $95,000 of his ill-gotten gains because some of the money was the result of a $7,500 per month “low-show” job he got his wife Lisa. And the job, for energy company CPV, resulted in some actual work, they said.

“Mr. Percoco’s wife, Lisa Percoco, who was the direct recipient of the funds at issue, provided lawful and bona fide services to CPV,” his lawyers wrote the judge. “Had she been paid $2,500 a month instead, she would have received a total of $95,000.”

The feds have asked that Percoco be ordered to cough up $320,000, saying he doesn’t deserve to keep the fruits of a a job that was given to him because of his access to Cuomo.

“Lisa Percoco’s job itself was provided as part of a quid pro quo agreement,” they said.

Percoco, who was once so close to the governor he was likened to a brother, faces as much as 20 years in prison when he is sentenced on Sept. 20.

The feds have asked that he serve more than the five-year prison term recommended by the court’s probation office to send the message that corruption doesn’t pay.

Percoco’s conviction was the first in a series of guilty verdicts that have helped shine a spotlight on Albany corruption in an election year.

Also convicted this year was Alain Kaloyeros, the man Cuomo tapped to help run his “Buffalo Billion” economic development program for upstate NY. Ex-NY Senate majority leader Dean Skelos and former speaker of the state Assembly Sheldon Silver were also convicted at retrials.