Wayne Dillon of the New York Rangers, according to a Montreal Gazette survey of National Hockey League player salaries, earns $190,000 a year. He has scored five goals. Guy Charron of the Washington Capitals, who collects $85,000 has 37 goals.

"Guy Charron should make at least $140,000 compared to some of the guys around the league," said his linemater, Bob Sirois.

The salary disclosures, which list Buffalo's Gil Perreault as the highest-paid player in the NHL at $350,000, have created unrest among some players who have suddenly discovered that they are earning less than players producing less. They have also agitated NHL and club officials who have been trying to pare salaries from the inflated levels in effect since the birth of the World Hockey Association in 1972.

"We've always operated on the basis that unless a player wanted to disclose it, we wouldn't," said Washington General Manager Max McNab. "It's been a league policy and the league is disturbed by this. In some cases, it boiled down to guesswork and bad information. In our case, there are many inaccuracies."

Nevertheless, those Capitals who commented on the accompnying table indicated it was reasonably close to actual figures. There are complications, however, resulting from bonuses and escalator clauses in multi-year contracts.

Defenseman Bryan Watson, listed as the Capital's highest-paid player at $110,000, acknowledged that the figure was "right on the money. I don't really fell it's anyone's business, but if it's going to be printed it might as well be right. I'm tired of having wrong figures quoted."

This is the concluding year of a five-year contract Watson signed in Detroit, which began at $85,000 and rose each succeeding season.

Following Perreault on the NHL Boston's Brad Park, $265,000, and Dennid Potvin of the New Yokr Islanders, $250,000. Montreals Guy Lafleur, who is headed for his second straight scoring title, is listed at No. 165,000.

Sirois, listed at $63,000, is playing under a five-year pact and he said the figure was correct as an average of his salary and bonuses over the five years.

"I don't think it's good for the fans to know about it, or players on the same teams," said Sirois. "Some players might get more when they see other guys are making more."

None of the Capitals expressed envy, however, and Charron, the subject of irois' testimony of increased worth, has no bitterness over the size of this paycheck.

"What each individual got is their privilege," Charron said. "You can't be jealous about another guy and his salary. The biggest thing with an athlete is to be happy with what you have. Some guys will always be underpaid, and more power to the guys who have been able to negotiate big bucks. When you negotiate, and accept the terms. You fight for what you get, you try to get what you deserve and then you are satisfied until next time."

Charron, like Watson, has an option year on an expiring contract and it's obvious that the high-scoring center expects to hit six figures "next time."

Gerry Meehan, the Capital's player representative, said that his reported $92,000 figure was "fairly accurate."

Meehan, however, added that, "I don't think it's anybody's business but out own. I don't think it's fair to be publishing it. It can create hostilities among th guys. You have to understand that a guy like Bugsy (Watson) has been in this league 15 years and if he wasn't making six figures, there'd be something wrong. years of service have more to do with salary than some other factors."

Ace Bailey, completing a multiyear contract, has been reported as earning more than the $78,000 listed and he admitted as much, saying "I'm on an old contract, but that's a little off. I'd like to give it to the IRS, though."

Robert Picard, Washington's No. 1 draft choice a year ago, was listed at $67,000 and he said, "That's not mine."

Picard became involved in a second signing with Quebec of the World Hockey Association last year, after he learned he had signed for far less than some of his lower-rated plas - Lucien DeBlois, a New York Ranger rookie, was listed at $133,000 by the Gazette. Before Picard would join the Capitals, he received a bonus in exchange for first-refusal rights in all future contracts.

"That's about right," said team captain Yvon Iabre of his $55,000 figure, an important one for Capital discussion since he is presently playing out his option.

"It's close," Jack Lynch said of the $67,000 next to his name. "They pay me very comfortably. I'm 25 years old and I've got a lot of things. I make a good living."

"I don't think it's really anybody's business," said Dave Forbes, listed at $76,000 on an expiring contract signed in Boston. "I'm not so sure the figures are even accurate."

"Mine's not right," said Ron Lalonde of his $65,000 listing. "I'm well paid and happy with what I make and I don't care what anybody else makes."

Bob Girard acknowledged that his $45,000 figure was correct, but said he was not unhappy with it, because "the big money has always gone for the goal scorers, not to defensive hockey players."

The Gazette listed the Capitals major-league roster 18th and last in the NHL payroll department, and McNab did not dispute it, although he pointed out on going payments to many misfits signed by Milt Schmidt.

"In total gross, we are unfortunately not the bottom club," McNab said. "We are in the top six in players under contract, with salary expenditures to many members of our organization who will never play here. After this season, that won't be true, unless we make quite a few acquisitions.

"Salaries also relate to the success of a team. A player coming off a winning year - a Stanley Cup champion for example - is in a better bargaining position than a player on a losing team.

"The pay scale is indicative of a club's revenue, too. If a team figures to make the turntiles hum and a player is a solid contributor to that team, he deserves to be well paid. It's a team thing to a degree and that's hard to get over to a player.

"Salaries must relate to where a player fits in the whole structure. The Rangers for several years couldn't move a player because their salaries were so high nobody else could handle them."