Reports show Chelsea paid their players more in salary than any of their rivals in the Premier League last season.
The Premier League champions annual figures revealed they have overtaken both Manchester clubs in terms of salaries paid to players.
The 2014-15 figures, which have been made available on Companies House, show that Chelsea are the biggest payers in the top flight once more after losing that position to Manchester City in the 2011-12 season.
The club, owned by Russian billionaire Roman Abramovich, reported a total wage bill for year to 30 June 2015 that rose to £215.6milion, up £25m more.
The club’s accounts also showed the club made a pre-tax loss of £22.6m compared with £19m profit a year earlier.
It means Chelsea’s wage bill was the highest of all the Premier League clubs at £215.6m, compared with £190m in 2014.
Manchester United came second with a £203m wage bill, Manchester City third on £193.8m and Arsenal fourth on £192m.
Chelsea won the Premier League title and the League Cup in 2015.
The bill does not split out the amount spent on player wages from backroom and ground staff.
Chelsea’s form has dipped dramatically this year, with the champions lying in 14th place in the table and the task of making it into the top four seemingly impossible.
The club’s accounts also showed it made a pre-tax loss of £22.6m compared with £19m profit a year earlier.
Chelsea said turnover fell £5.5m to £319m because of lower Champions League broadcasting revenues after the club went out of the competition in the knockout stage.
The 2014-15 also saw The Blues make a profit of £42m on the sale of footballers including Romelu Lukaku to Everton, Ryan Bertrand to Southampton and Andre Schurrle to Wolfsburg. Other players such as Frank Lampard and Ashley Cole left in the season.
But, the season also saw the arrival of players like Diego Costa and Cesc Fabregas as well as the return of talisman Diego Drogba.
The Blues paid £215.6million for the campaign; over £10 million more than second placed Manchester United.
They won the Premier League and Capital One Cup last season, but the revenues have not equaled success this time round.
With over half of the campaign completed, the Stamford Bridge outfit are languishing in 14th, with just 23 points from 20 matches.
Chelsea have not sold any major earners and so should be paying out at least the same. However, Manchester United have made several high-profile signings and so may have overtaken them.
