Arsenal players, manager Mikel Arteta and his coaching staff have agreed wage cuts to help the club cope with the financial impact of the coronavirus pandemic.
Mesut Ozil is understood to be one of just three players who have not agreed to the proposal, which will see annual salaries slashed by 12.5 per cent.
Ozil, who is the club’s highest earner on £350,000 a week, is understood to want to see the ‘full financial impact’ of the coronavirus outbreak before making a decision.
Earlier this month, the World Cup winner’s agent, Dr Erkut Sogut, said: “Deferral is an option but not to agree a cut today when the clubs may still make the same profit as last year”.
Arsenal are the first Premier League club to agree on salary reductions, with Southampton and West Ham stars having agreed wage deferrals with their squads.
Gunners first team players initially rejected the proposed pay cuts earlier this month but changed their stance following the intervention of manager Arteta.