I’m fairly certain what’s published excludes agents fees so yes, net. IIRC FIFA tried to cap agent commissions from selling clubs at 10% and 3% of player wages but it faced legal challenges. The PL has been trying to embed the agent fees within the new SCR rules but Quelle surprise the agencies are challenging this legally as well.
You can see why as well, enormous gravy train for very little actual workload. To think people moan about politicians…https://www.bbc.co.uk/sport/football/articles/clyxnpvl7wdo