Arsenal announced players and coaching staff have taken 12.5% wage cuts, Ozil, the club's highest earner on £350,000-a-week, is one of those players

                                                                                              Mesut Ozil is resisting Arsenal's efforts to implement a squad-wide 12.5 per cent pay-cut.

Arsenal on Monday announced 'a voluntary agreement with our first-team players, head coach and core coaching staff' to cut salaries for a 12 month period.

However, there are as many as three players who are still to be totally convinced of the necessity to take total pay deductions, rather than deferrals, with Ozil understood to be one of those. Arsenal were also contacted but refused to discuss the issue because they regard it as the players' private business.

But speaking earlier this month 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.Individual talks are set to continue with Ozil, the club's highest earner on £350,000-a-week, who has made it clear he may be willing to take a pay-cut in the future but wants to be sure of the full financial impact of the coronavirus before making a full informed decision.

Ozil, it is understood, is open to accepting a deferral worth more than the 12.5 per cent pay cut his team mates have taken. The Professional Footballers Association have advised players against taking cuts.The German's representative Dr Erkut Sogut declined to comment when contacted by Sportsmail on Monday night.