Here's how the adjusted Telegraph rankings read with annual wages in NZ$:
1. Dan Carter (New Zealand) Racing Metro: $2m
Carter will become the world's highest-paid player after agreeing to join big-spending Racing Métro following next year's World Cup
2. Matt Giteau (Australia) Toulon: $1.4m
Following interest from Racing Métro, Giteau instead signed a lucrative new contract worth $1.4m a season at Toulon in September 2014
3. Leigh Halfpenny (Wales), Toulon: $1.2m
Halfpenny left Cardiff Blues in January 2014 after agreeing a record deal with Toulon that saw him become the highest-paid Welshman of all time
4. John Afoa (New Zealand), Gloucester: $1.016m
Gloucester lured the former All Blacks prop away from Ulster with a deal he couldn't refuse.
5. Sam Burgess (England), Bath: $1m
The rugby league star agreed a switch of codes in February 2014 after Bath agree to pay $1m to release the Englishman from South Sydney.
6. Jonathan Sexton (Ireland), Racing Metro: $988,000
Sexton is the man Carter will replace and the Irishman will return to Leinster at the end of the season.
7. Bryan Habana (South Africa), Toulon: $949,200
Following spells at Golden Lions, Blue Bulls, Western Province and Stormers the powerful wing settled at Toulon where he earns almost $1m a year.
8. Morgan Parra (France), Clermont-Auvergne: $872,000
Parra is the highest-paid French player in the world and remains a darling to the French media and public.
9. Thierry Dusautoir (France), Toulouse: $816,240
Now in the twilight of his career, the 33-year-old flanker has been linked with a move to Leicester - where he can expect to take a pay cut.
10. Jamie Roberts (Wales), Racing Metro: $760,000
Though earning a tidy sum of money at Racing Métro, the centre is rumoured to be heading back to Wales where he is expected to rejoin Cardiff Blues