Chelsea's annual accounts, which have been lodged at Companies House,
reveal salaries for the 2013-14 season were up eight per cent from £176m
last year to £190.5m.
Manchester United are the highest payers in English football,
spending £214.8m while City's wage bill dropped last season to £205m.
Arsenal
are fourth in the pay league with a bill of £166.4m, while the
Southampton's wage bill is a fraction of their rivals – the latest
figures available, for 2012-13, show the Saints, currently third in the
Premier League, paid out £47.1m in salaries.
Chelsea's accounts
confirm the club's announcement in November that they made a £18.4m
profit last season, helped by a £65m profit due to the sales of Juan
Mata to Manchester United, David Luiz to Paris St Germain and Kevin de
Bruyne to Wolfsburg.