The three teams with the highest payroll in Major League Soccer will all miss this season’s playoffs.

The Major League Soccer Players Association published its annual salary data on Wednesday. Miami tops the table in the with a $39.4m payroll based on total guaranteed compensation. Toronto FC have the second-highest payroll at $32.3m, with LA Galaxy coming in third at $25m and LAFC fourth at $20.8m.

Heading into the final round of MLS fixtures, Miami, Toronto and LA Galaxy are all already eliminated from playoff contention.

Cincinnati FC, winners of this year’s Supporters’ Shield, ranked 21st in the salary rankings, with a total guaranteed compensation of $14.3m.

Lionel Messi’s annualized compensation is more than the entire payroll of all but three other MLS teams and twice as much as every player combined on Orlando City. Messi’s contract with Inter Miami stands at $20.4m.

The 36-year-old star has a $12m base salary and total guaranteed compensation of $20,446,667, the players association said in its 2023 salary update. The MLSPA’s annual update does not include Messi’s equity stake in Inter Miami, or his reported percentage of Apple TV+ subscriptions or jersey sales. The figure also does also not include any marketing or performance bonuses.

Messi has the highest total compensation in MLS, followed by Toronto’s Lorenzo Insigne at $15.4m, Chicago’s Xherdan Shaqiri at $8,153,000, the LA Galaxy’s Javier Hernández at $7,443,750, Toronto’s Federico Bernardeschi at $6,295,381 and Austin’s Sebastián Driussi at $6,022,500.

Messi is paid more than twice the $9.6m payroll of Orlando City, which has the lowest in the league. He accounts for 4% of MLS’s total compensation of $501.9m.

Messi has made three league starts and five appearances for Miami, totaling 283 minutes and scoring one goal. He also helped the team win the inaugural Leagues Cup, scoring 10 goals in seven games.

Josef Martínez is Miami’s second-highest-compensated player at $4,391,667.

Two of Messi’s former Barcelona teammates who joined him in Miami are paid far less. Midfielder Sergio Busquets has a $1.5m salary and $1,775,000 in guaranteed compensation, and defender Jordi Alba has a $1m salary and $1.25m in guaranteed compensation.

Other notable MLS midsummer acquisitions were Minnesota forward Teemu Pukki ($3.2m and $3.55m in total compensation), Nashville forward Sam Surridge ($2.5m, $2,907,639), Columbus forward Diego Rossi ($2,625,000, $2,677,000) and Atlanta midfielder Saba Lobzhanidze ($2,052,000, $2,150,750).