When the Giants open their voluntary offseason workout program Monday, two of their best players — one on offense, one on defense — are not planning to participate.

One of them, running back Saquon Barkley, comes as no surprise.

The other, defensive tackle Dexter Lawrence, was not expected to skip the team workouts.

But he will, The Post has confirmed.

The issue, of course, is about money for both players, who are team captains and well-respected on and off the field.

Barkley last week showed where his heart is, accompanying Daniel Jones and several Giants teammates to Arizona for a few days of informal workouts and throwing sessions that included Darren Waller, the newly acquired tight end.

Now, Barkley is showing where his head is by deciding to stay away from the start of the Giants’ offseason workout program, The Post confirmed.

Barkley, as expected, has not yet signed his franchise tag tender of $10.1 million, making him ineligible to participate in the team workouts.

For now, there is not much to see here.

Barkley, 26, wanted a multi-year deal and thus far has not received an offer he is willing to accept.

During their bye week in early November, the Giants came up with a multi-year contract averaging $12.5 million annually, but Barkley turned it down.

The Giants slightly increased their offer after the season, but no agreement was reached.

After the Giants signed Jones to a four-year, $160 million contract they immediately pivoted and put the franchise tag on Barkley — something he definitely did not want to see happen.

At that point, the multi-year offer was pulled from the table and any possible new deal will have to be renegotiated.

The fact Barkley will not be participating in the offseason workouts is not surprising to the Giants.

That scenario was broached to head coach Brian Daboll in late March at the NFL meetings in Phoenix.

“I’ve been in this long enough — there’s a business side to it, there’s a playing side to it,’’ Daboll said at the time. “My focus is on today. Whatever situation comes up, we’ll handle it.’’

In 2022, Barkley rushed for a career-high 1,312 yards, and he stayed healthy for every game for the first time since his 2018 rookie season.

The market for running backs during this free agency cycle was fairly dismal, and the Giants have a line in the sand they will not cross when it comes to paying a player at that position — even one they value greatly as a performer and leader.

Barkley can sign the tender at any time. History shows that players often wait until the brink of training camp in the summer to sign their franchise tender.

At $10.1 million, Barkley would be tied with Tony Pollard of the Cowboys and Josh Jacobs of the Raiders as the eighth-highest paid running back in the league, in terms of per-year salary.

The Giants can live with that money for Barkley for the 2023 season, as the need to create more salary cap space at this time of year is not as great as it was at the start of free agency.

Lawrence, 25, wants a long-term deal for market-value money, which will be extremely high for a top-level player at his position.

For now, he will stay away from the offseason program, hoping his absence sparks movement on a new deal.

The new Giants regime picked up Lawrence’s fifth year option for $10.7 million for the 2023 season, and general manager Joe Schoen has maintained he would like to get a deal done to lock Lawrence up for several years.

The market for defensive tackles exploded this offseason — with Jeff Simmons of the Titans getting a new deal averaging $23.5 million per year, Daron Payne of the Commanders receiving $22.5 million per year, and Javon Hargrave cashing in with the 49ers with a contract averaging $21 million annually. Lawrence unquestionably is planning on moving into that high-rent district.

Lawrence blossomed last season playing for defensive coordinator Wink Martindale, establishing career highs in sacks (7.5), tackles (68), tackles for loss (7) and quarterback hits (28).