Earlier this month, UEFA published “Club Licensing Benchmarking Report for the Financial Year 2017“. Within their report, UEFA revealed the top 20 clubs by wage bill and reported on how much of each club’s revenue goes towards paying players’ wages.
Roma were far and away the top club with the highest percentage of revenue going towards wages, as they sit at 83%. It should be remembered, though, that this was for the 2017 financial year and doesn’t include the club’s record-breaking revenues from the 2018 financial year. However, the data does highlight the importance of Champions League revenue for the club.