When it comes to NFL payrolls, the Washington Redskins rank among the top five in the league. In fact, the total pay Redskins players receive from owner Jack Kent Cooke probably could bankroll a small country.

According to figures in a National Football League Players Association document, the Redskins have the fourth-highest player payroll in the league at $21,463,000. Of the 28 NFL teams, only the two-time defending Super Bowl champion San Francisco 49ers ($26,815,500), New York Jets ($22,458,350) and Los Angeles Raiders ($21,507,000) pay more than the Redskins.

The highest-paid Redskin is linebacker Wilber Marshall, who according to the NFLPA's records will make $1,100,000 in base salary this year and an average of $1,200,000 a year until 1992. That may be a lot of money to most, but it doesn't come close to what 49ers quarterback Joe Montana will make this year. As the highest-paid player in the NFL, he will make $4 million this year.

After Montana, the other top wage-earners of 1990 (base salary only) are Los Angeles Rams quarterback Jim Everett ($2 million), New York Giants linebacker Lawrence Taylor ($1.55 million), Cleveland quarterback Bernie Kosar ($1.5 million) and Green Bay quarterback Don Majkowski ($1.5 million).

Offensive lineman Jim Lachey continues to be one of the best-paid players at his position. Lachey will make $725,000 this year in base salary. In 1991 he'll make $800,000 in base salary.

Defensive lineman Charles Mann isn't doing bad, either. He will make $800,000 this year, $850,000 in 1991 and $900,000 in 1992.

Some other highly paid Redskins are running back Gerald Riggs (an average of $1,053,000 per season, a $775,000 base salary this season), wide receiver Art Monk ($900,000) and cornerback Darrell Green ($725,000).

Mark Rypien is the second-lowest paid starting quarterback in the league, behind Detroit's Rodney Peete. Rypien's base salary is $275,000.

Among the lowest-paid Redskins are offensive lineman Mark Schlereth and tight end Jimmie Johnson, with base salaries of $71,500. Schlereth is the first native-born Alaskan to play in the NFL and could start this week in place of Ed Simmons, who is out with torn knee ligaments.

Gary Hogeboom........$375,000

Jeff Rutledge........ 325,000

Mark Rypien.......... 275,000

Stan Humphries........ 99,000

Cary Conklin.......... 90,000 RUNNING BACKS..........'90 Salary

Gerald Riggs.........$775,000

Kelvin Bryant........ 700,000

Earnest Byner........ 535,000

Tom Brown............ 175,000

Reggie Branch........ 148,500

Brian Mitchell........ 80,000 WIDE RECEIVERS.........'90 Salary

Art Monk............ $900,000

Gary Clark........... 650,000

Ricky Sanders........650,000

Walter Stanley...... 400,000

Stephen Hobbs....... 150,000

Joe Howard.......... 150,000 TIGHT ENDS............'90 Salary

Don Warren..........$440,000

Ron Middleton....... 225,000

John Brandes........ 200,000

Jimmie Johnson....... 71,500 OFF. LINE.............'90 Salary

Jim Lachey..........$725,000

Joe Jacoby.......... 575,000

Russ Grimm.......... 500,000

Jeff Bostic......... 485,000

Mark May............ 485,000

Mark Adickes........ 325,000

Raleigh McKenzie.... 325,000

Ray Brown........... 245,000

Ed Simmons.......... 225,000

Mo Elewonibi........ 125,000

Mark Schlereth....... 71,500 DEF. LINE.............'90 Salary

Charles Mann........$800,000

Jumpy Geathers...... 400,000

Eric Williams....... 425,000

Markus Koch......... 375,000

Tim Johnson......... 275,000

Fred Stokes......... 235,000

Tracy Rocker........ 140,000 LINEBACKERS...........'90 Salary

Wilber Marshall....$1,100,000

Monte Coleman........ 450,000

Ravin Caldwell....... 225,000

Kurt Gouveia......... 185,000

Andre Collins........ 175,000

Greg Manusky......... 175,000

Jon Leverenz.......... 65,000 DEF. BACKS.............'90 Salary

Darrell Green........$725,000

Alvin Walton......... 405,000

Todd Bowles.......... 300,000

Brad Edwards......... 250,000

Brian Davis.......... 245,000

Martin Mayhew........ 200,000

Clarence Vaughn...... 150,000

Johnny Thomas........ 135,000

Alvoid Mays........... 90,000

A.J. Johnson.......... 77,000

D'Juan Francisco...... 65,000 KICKER.................'90 Salary

Chip Lohmiller.......$185,000 PUNTER.................'90 Salary

Kelly Goodburn........NA

*Average salary for contract period. Does not include bonuses for signing, reporting and making roster, or deferred compensation.