Guard Gus Williams is the highest-paid member of the Washington Bullets at $730,000 per year and Dudley Bradley and forward Guy Williams are the lowest paid at less than $100,000, according to a published report of National Basketball Association players' salaries and figures by the Detroit Free Press.

Magic Johnson of the Los Angeles Lakers, at $2.5 million per season, is the highest paid of the 11 players said to be making more than $1 million a year. Denver Nuggets guard Mike Evans was reported to be the league's lowest paid at $60,000, although Bullets General Manager Bob Ferry said the minimum is supposed to be $75,000.

Only 16 players on the list were earning less than $100,000.

The Free Press obtained the list of salaries, supplied twice yearly by the NBA Players Association to each team. It included all players whose contracts were in effect at the end of the 1983-84 season.

NBA Players Association President Larry Fleisher said yesterday from his New York office that he did not know the figures had been made public, or how they had been obtained. He would not confirm the accuracy of any of the salaries.

Ferry confirmed that most of the figures listed for Washington's players were "close" and gave approximate amounts for those players not on the list. Inaccurate, he said, were those of center Jeff Ruland and forward Greg Ballard.

According to the list, Ruland's salary is $326,000, which would have placed him third on the team behind forward Cliff Robinson ($450,000). Ferry said Ruland's salary is "at least double" that amount; it was renegotiated shortly before this season.

Ballard played out his option with the Bullets last season, but found little interest in his services from other teams. He re-signed with the Bullets just before this season and reclaimed his starting role at small forward. Ferry said the reported $350,000 for Ballard was "low."

Bradley signed as a free agent and started as the second guard for Washington through the first month of the season. Ferry gave a "ballpark" figure of $75,000 for Bradley.

Guy Williams, a 1983 second-round draft pick of the Bullets who missed all of last season with a knee injury and rarely plays now, is making $75,000 to $100,000, Ferry said. The only other Bullet paid less than $100,000 is second-year guard Darren Daye at $95,000.

Moses Malone of Philadelphia($2.125 million) joins Johnson in the $2 million class. Next on the list were Boston's Larry Bird ($1.8 million), the Lakers' Kareem Abdul-Jabbar ($1.5 million) and Bill Walton of the Los Angeles Clippers ($1.35 million).