London - Manchester United have the highest wage bill in the Premier League, according to figures released.
United paid out a total 214.8 million ($324 million) on salaries in the 2013-14 season, while English champions Manchester City's wage costs dropped last season to 205 million.
Chelsea, currently top of the Premier League, paid 190.5 million, up eight per cent from 176 million, according to the club's annual accounts which were lodged at Companies House this week.
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Arsenal are next in the pay league with a total wage bill of 166.4 million, while the scale of Southampton's recent success is illustrated by the fact that their wage bill was a fraction of their top-four rivals.
The latest figures available for 2012-13 show the Saints, currently third in the Premier League after beating United on Sunday, paid out just 47.1 million in salaries.
Chelsea's accounts confirm the club's announcement in November that they made a 18.4 million profit last season.
Sales of several players, including Juan Mata to United, allowed the club to overturn a 49.4 million loss on the season before and should make them assured to comply with UEFA's financial fair play rules.