Orlando City midfielder Kaka will be the highest-paid player in Major League Soccer this season, with Chicago Fire's Bastian Schweinsteiger seventh.
Brazil legend Kaka, 35, will receive a "guaranteed compensation" of £5.6m, with ex-Manchester United midfielder Schweinsteiger, 32, earning £4.2m.
Toronto forward Sebastian Giovinco (£5.5m) and midfielder Michael Bradley (£5.1m) complete the top three.
The MLS releases the salary information annually - it does not include bonuses.
Meanwhile, former England international left-back Ashley Cole, 36, will be paid £294,283 this season by LA Galaxy.
|Kaka (Bra), Orlando City, £5.6m||Giovani dos Santos (Mex), LA Galaxy, £4.3m|
|Sebastian Giovinco (Ita), Toronto, £5.5m||Bastian Schweinsteiger (Ger), Chicago Fire, £4.2m|
|Michael Bradley (US), Toronto, £5.1m||Jozy Altidore (US), Toronto, £3.8m|
|Andrea Pirlo (Ita), New York City, £4.6m||Clint Dempsey (US), Seattle Sounders, £3m|
|David Villa (Spa), New York City, £4.4m||Diego Valeri (Arg), Portland Timbers, £2m|
*salaries correct at current exchange rate.