MATT Lauer will finally get top billing on the “Today” show after Katie Couric leaves next month – nearly 10 years after joining the NBC morning show.

The low-key Lauer, who’s spent years in Couric’s shadow, simply shrugged off the honor, according to those who work closest to him.

“It’s nothing that he particularly cared about or fought for,” says “Today” executive producer Jim Bell. “It was just a reflection of his seniority.”

Lauer’s new leading-man status comes on the heels of his blockbuster deal, which will pay him nearly $39 million – and keep him on “Today” through 2011.

Starting in 2008, Lauer will take home more than $13 million a year, about $3 million more than his new co-host Meredith Vieira – and roughly the same amount that Couric will be paid at CBS News.

Lauer’s new top-billing status, meaning his name will come first in the show’s opening credits, is an extremely important symbol in the world of television, particularly network news.

Generally speaking, the order in which credits are billed signifies the importance of the host or anchor.

“This is a contractual issue that is high on most checklists for an agent,” says an attorney who represents several high-profile clients seen regularly on network television.

“For some people, it’s an ego situation. For others, it’s merely a reward for hard work.”

The attorney says that while not a lot of time is always devoted to negotiating a client’s billing, “it can make or break a deal.”

Lauer’s promotion comes in the wake of the endless news coverage of Couric’s exit and her replacement with Vieira last week.

“It didn’t need to be negotiated,” says Bell of the billing issue. “It was just sort of a de facto thing. We realized that it had to be the case.

“Honestly, [Lauer’s] the kind of guy who shrugged his shoulders and said ‘great’ when he found out.”

Lauer is said to actually be more grateful to learn that he has a new co-host on the way, with Vieira scheduled to begin on “Today” this fall.

“Ten years is a long time to sit next to someone every day for three hours,” says an NBC News veteran.

“I think he’s just happy to have a new co-host.”

don.kaplan@nypost.com