By Alex Harris
Dutch champions PSV inserted a resale clause into the £14.5m deal that saw Wijnaldum depart for the Magpies last summer.
The Holland international is set to undergo a medical today ahead of a £25m switch to Liverpool after just one season at St James' Park.
According to Dutch paper De Telegraaf, Newcastle will be forced to hand PSV a further £4.2m (€5m).
"We can confirm that there is a resale rate," a PSV spokesman said. "But further details we do not communicate."
Wijnaldum scored 11 times in 38 appearances last season but his goals could not prevent Newcastle sinking into the Championship.
Liverpool were left clear in the race to sign him after Tottenham pulled out of the chase earlier this week.
BENEFIT: PSV Eindhoven are set to net £4.2m from Wijnaldum's move to Liverpool
Mauricio Pochettino was keen to add Wijnaldum to his squad but agreed with Spurs chiefs that Newcastle's asking price was too high.
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