Manchester United executive vice chairman Ed Woodward was the highest paid director in the Premier League last season, according to the club's figures.
Accounts registered at Companies House detailed Woodward earned £3.16 million. Tottenham chairman Daniel Levy is the only executive in the league to come close to that figure who received £3m in the club's most recent accounts.
The numbers showed that United paid £6.8m to their 12 club directors which include former manager Sir Alex Ferguson and former captain Sir Bobby Charlton.
Woodward earned £1m less than the previous year when a right to shares was activated to reflect his service to United since joining the club 15 years ago.
The club also saw a growth in revenue as the figures showed United made a profit of £19m.
Woodward replaced David Gill in 2013 but has received criticism from the club's supporters as United have struggled to compete for the league title or Champions League.
United have only secured a top four place on two occasions and sacked managers David Moyes, Louis van Gaal and Jose Mourinho since Woodward was appointed.
The 48-year-old has backed Ole Gunnar Solskjaer despite the team's inconsistent form this season and said the club cannot expect success "overnight."