Kaka remains Major League Soccer's highest-paid player at just over $7 million, and newcomer Steven Gerrard is No. 4 behind Toronto midfielders Sebastian Giovinco and Michael Bradley.
Kaka, the former AC Milan and Real Madrid star, is earning a base salary of $6.6 million from Orlando City, according to figures released Friday by the MLS Players Union.
Including a prorated share of compensation not specified to a specific year, his total earnings are a league-record $7,167,500.
Giovinco has a $5.6 million base and total compensation of $7,115,556. Bradley, in his second season with Toronto, has a $6 million base and $6.5 million total earnings.
Of the released data for 566 players, only 21 make $1 million or more, while 284 players -- 50 percent of the league -- will make less than $100,000 for the 2015 season.
Toronto FC pays the highest guaranteed compensation at $22.8 million, more than the five smallest club payrolls combined. The LA Galaxy are second at $19.5 million.
The New York Red Bulls have the smallest wage bill at just $3.9 million, which is less than what each of the top 10 individual players make.
Information from The Associated Press was used in this report.