Outgoing Leinster outhalf Jonathan Sexton is set to become the top-paid player in French rugby next season.

According to French rugby newspaper Midi Olympique , the Ireland international is set to earn a net salary of €55,000 per month when he wears the colours of Racing Métro.

The figure quoted would be after social contributions have been paid but before tax has been deducted, and separate from any bonuses that might be included in his contract.

Sexton's salary will buck the trend, according to Midi Olympique , since French Top 14 clubs want to reduce costs next season.

Jonny Wilkinson has just agreed a new contract at Top 14 leaders Toulon, but the sum is significantly reduced from the €800,000-a-year deal he signed in 2009.

A further sign of the changing times is that none of the 2011 World Cup-winning All Blacks are playing in France, with Top 14 clubs now facing competition from Japan.

Only Montpellier are expected to increase their budget considerably as they play catch up with Toulon, Toulouse and Clermont Auvergne.

The average Top 14 salary is €12,000 per month. However, foreign players who move to France with their families can benefit from relief on 30 per cent of their taxable income.

Top earners in the French Top 14 (2013-2014 season)

Jonathan Sexton (Racing Métro) €55,000 per month

Jonny Wilkinson (Toulon) €47,000

Bryan Habana (Toulon) €42,000

Nicolas Mas (Montpellier) €38,000

James Hook (Perpignan) €35,000

Average salary €12,000

Source: Midi Olympique