Mr Lineker took home £1.75 million in the period up until the end of March this year.
But the Match Of The Day host is taking a pay cut after signing a new five-year contract with the broadcaster.
BBC talent earning more than £150,000 a year are published annually, a move instigated by the Government.
BBC Radio 2 breakfast show DJ Zoe Ball is the highest-paid woman with a salary of £1.36 million.
The salary does not include her presenting work for Strictly Come Dancing’s It Takes Two.
Pay packets made through BBC Studios, the broadcaster’s commercial arm and responsible for the likes of Strictly Come Dancing, Antiques Roadshow and Doctor Who, are not disclosed.
Who else earns what?
Graham Norton takes about £725,000 for his Radio 2 show and some TV work, but not his chat show.
Radio 2 DJ Steve Wright is on about £475,000.
Newsreader and election night presenter Huw Edwards is on more than £465,000.
Fiona Bruce takes home over £450,000 for her work on Question Time.
BBC Radio London’s Vanessa Feltz is on about £405,000.
Desert Island Discs host Lauren Laverne makes the top 10 for the first time, with more than £395,000.
Broadcaster Stephen Nolan is on over £390,000 for his radio work, including 5 Live.
Match Of The Day’s Alan Shearer is on the same figure.
Ms Laverne took over from Kirsty Young on the Radio 4 programme, while Ms Bruce followed in the footsteps of David Dimbleby.
The BBC previously opposed the publication of salaries as a “poacher’s charter”, but then-boss Lord Hall later said he welcomed the “transparency”.
The salaries are being published amid questions about how the BBC will be funded in future.
The licence fee model is guaranteed until December 31 2027, the end of the current charter.
Decriminalisation of licence fee evasion could also be on the cards – but the BBC has warned that switching to a civil system would cost the broadcaster more than £200 million a year.
The BBC began means-testing the free TV licence for over-75s in August, having previously delayed its introduction because of the pandemic.
BBC director-general Tim Davie said Mr Lineker has signed a new five-year contract with the BBC.
“And he has done so at a saving of nearly a quarter over his last contract,” he said.
“We are hugely honoured to have a broadcaster of such brilliance at the BBC.
“And this is a great example of giving audiences both the best talent and the best value.”