Manchester United could have to pay Wayne Rooney in excess of £15m even once he completes his return to Everton. The England captain is on the brink of a agreeing a return to Goodison Park but is entitled for the final year of his contract at Old Trafford to be paid in full.

The 31-year-old earns £300,000-a-week including sponsorship and commercial add-ons and could also be entitled to a loyalty bonus when he leaves the 20-time English league champions. The Daily Mail however understand he will take a 50% pay cut upon moving to the Toffees this summer on what is now expected to be on a permanent basis.

Rooney will earn closer to £150,000-a-week, the same package which was demanded by Romelu Lukaku who will move in the opposite direction having turned down the chance to be the highest paid player in Everton's history. Agent Paul Stretford has been locked in talks with officials from the Merseyside club this week in an effort to thrash out a deal which Ronald Koeman's side hope will be agreed after the weekend. Rooney could become the club's ninth signing of the summer after the arrival of the likes of Jordan Pickford and Michael Keane.

Though his importance has declined in recent years, Rooney will leave United as one of the greatest players of the modern era. During 13 years with the club he has won 16 major honours and become their all-time record goalscorer, eclipsing Sir Bobby Charlton as the club's leading hitman.

The news comes as United took a step closer to completing the sign of Lukaku ahead of Chelsea after announcing they had agreed a fee with Everton to sign the Belgium international. The 24-year-old is currently on holiday with midfielder Paul Pogba in Los Angeles, where Jose Mourinho's team travel to on Sunday [9 July] to begin their preparations for the new campaign.

Lukaku is expected to undergo a medical in the United States and agree a move to United which could rise to £90m including add-ons. Chelsea did make a late attempt to re-acquire the former Anderlecht and West Bromwich Albion forward after having sold the forward in July 2014.

But Blues boss Antonio Conte will now be forced to look at alternative options which including Real Madrid's Alvaro Morata, Andrea Belotti from Torino and Swansea City striker Fernando Llorente.

Wayne Rooney
Rooney is braced to bid farewell to Manchester United after 13 years at the club. Getty Images