Kaka is still the highest-paid Major League Soccer player, despite the recent arrivals of Andrea Pirlo, Steven Gerrard and Frank Lampard.
Brazilian Kaka earns a salary of $7.1m (£4.5m) with Orlando City, narrowly ahead of Toronto duo Sebastian Giovinco ($7.1m) and Michael Bradley ($6.5m).
Gerrard's earnings of $6.3m (£4m) with new club Los Angeles Galaxy puts him in fourth, according to figures released by MLS Players Union, while Lampard is down at $6m (£3.8m) with New York City FC.
In total, 21 players earn seven-figure salaries, though Pirlo's wage of $2.3m (£1.5m) is considerably lower than new teammate Lampard.
