The article discusses the features of the formation of wages of professional athletes in the Russian Federation. Foreign and Russian researchers, analyzing the formation of contractual remuneration, come to the conclusion that the income of athletes depends on the sport, the performance of the player in the past and present, the popularity of the fans of this athlete, the country of his birth, the interest of the team in this player, his individual characteristics, the financial capabilities of the team/club, etc. To analyze the factors that affect the amount of income of athletes, an integral model is proposed, which is based on individual indicators of the athlete and financial standards that transform the corresponding personalized indicator into a monetary equivalent. In addition, the authors propose to supplement the methodology for analyzing the wage fund with indicators of the concentration of wages by the average value, entropy, and the coefficient of dispersion.
The proposed analytical procedures, according to the authors, will allow the management of a sports organization to ensure the comparability of individual indicators (achievements) of an athlete with his salary, increase its transparency, smooth out the disproportions in the distribution of income within the team/club and effectively use the financial and material resources of the organization.