Who is the highest paid QB in the NFL?

That could be construed as a loaded question as professional athlete contracts are complex. Even with that said, take a look at the ranking. Would it surprise you that arguably the best NFL quarterback, Tom Brady, is nowhere to be found? For this list, he ranks #20.

What is the justification for these astronomical salaries, if clearly being the best at the game doesn't necessarily warrant the top salary? The answer to that may lie in the fact that team owners and managers work differently. Some will pay top dollar for their quarterback because they feel that by doing so  he will have incentive to stay with the team and play at his highest level. He will be financially motivated to stay in top shape and lead the team to a winning season.
Apparently for some athletes, money is the motivation for playing for a team. All-Pro cornerback Richard Sherman who signed a five-year, $70 million extension with the Seahawks in 2014 said, "It's all about respect in this game and the only way people show respect is the dollars."
That said, it seems that the owners of the best quarterback in the NFL see things differently, as does the quarterback, Tom Brady. Not only is Brady's salary notably lower than most quarterbacks, despite his record-setting, winning career, but Brady has consistently renegotiated his contract and passed on opportunities to up his salary. The reasoning?
The money the Patriots save on Brady can be used to sign and/or keep other key players on their roster, thus building a winning team and spreading the wealth among the players. Is this a smart move on Brady's part? While I can understand Sherman's point of view, it seems that if you look at winning records, Brady has earned respect on the field, if not at the negotiating table.
His ability to negotiate his personal contract with the team in mind has enabled the Patriots to enter the 2017 trading season with $60,553,678 in spending money and 5 Super Bowl wins under Brady's belt. Clearly, the motivation to play for the Patriots is to play on a championship team, even if it means a "modest" salary. Would you sacrifice millions of dollars to be on a winning team? Perhaps that's easier said than done.

Sources: http://www.cbssports.com/nfl/news/agents-take-what-you-should-know-about-tom-bradys-unique-contract/
https://www.usatoday.com/story/sports/nfl/patriots/2016/03/10/tom-brady-contract-extension/81575884/
http://www.bostonherald.com/sports/patriots/the_blitz/2017/03/patriots_salary_cap_is_set_for_2017