Neymar would take a pay cut of 15 million euros (£13.7m) to rejoin Barcelona from Paris St-Germain, says BBC Radio 5 Live's Guillem Balague.
The Spanish giants are believed to have made several offers for the Brazil international, including one of 100m euros (£92.4m) plus Philippe Coutinho.
However, those bids have been rejected with PSG holding out for more money.
"The player is happy to reduce his wages from 38 million euros net to 23 million euros net," said Balague.
"It is an interesting situation at Barcelona. They feel they have to try really hard to get him back.
"Lionel Messi, Gerard Pique and Luis Suarez want him back but also the president Josep Maria Bartomeu has two more years in his mandate and he wants to leave a big ...