RORY MCILROY'S decision to skip this week's RBC Heritage and take a $3 million "hit" to his wallet should be a wake-up call to the PGA Tour as it looks to tweak its 2024 schedule.

As one of the 23 "top" players to receive a massive Player Impact Programme (PIP) bonus, the Holywood star was obliged to put his Masters disaster behind him and make the trip to Hilton Head Island.

Having already received $9 million, or 75 pc, of the $12 million he won for finishing second to Tiger Woods ($15m) in the PIP last season, the four-time Major winner was required to face the post-Masters scrutiny if he wanted the other $3 million.

After all, payment of the entire bonus is contingent on the four-time Major winner playing all 17 designated events, bar one.

Each PIP recipient is allowed to skip one designated event and still get paid. But having already opted to skip January's Sentry Tournament of Champions in Hawaii so he could start 2023 in Dubai, McIlroy was obliged to tee it up at Harbour Town or lose out on the remaining 25pc of his PIP bonus.

Given McIlroy has already won $71.5 million on the PGA Tour alone, and multiples of that off the course, it's clear a week off to assess his bitterly disappointing Masters showing was well worth $3 million to him.

It's no secret McIlroy and Woods were the primary movers behind the new-look PGA Tour schedule, which is designed to make the LIV Golf Tour a less attractive prospect.

There will be just eight designated events next year, but with no obligation on players to play any of them, it remains to be seen how the stars will compile their 15-event minimum with the $100m PIP pot reduced to $50m for just the top-10.

According to SI.com, McIlroy's $3 million "fine" got the attention of Justin Thomas and Xander Schauffele.

"Rules are the rules," Schauffele said. "For the most part, a lot of what he wanted is what's happening. And the irony is that he's not here."

Thomas said: "It doesn't matter who you are, that's a ton of money. All of us knew going into the year what the situation was and what we had to do to get an extra X or Y, and for him, Y is a lot in this situation, finishing second (in the PIP).

"So, it wasn't a surprise to him or any of us. It just was kind of where he ended up in the rankings, and not playing this week is, I guess, a consequence."

Schauffele hopes PGA Tour commissioner Monahan explains McIlroy's situation to the membership.

"It's a lot of money," Schauffele said. "It's a big deal. A lot of people want to know what's going on."

There's still $20 million up for grabs at Harbour Town and while Masters champion Jon Rahm was tempted to take the week off, he followed a jaded 72 with a seven-under 64 yesterday.

"People pay their hard-earned money to watch me perform," said Rahm, who was six shots behind clubhouse leader Jimmy Walker, who shot a second successive 65 to lead by three shots from Scottie Scheffler (65) and Justin Rose (67) on 12-under. "It's my job to perform. They don't care if I slept good or bad, I feel good or bad. It doesn't matter. As a competitor, I'm not ducking anything in that sense. I'm going to go out and try to shoot low."