The former New England Revolution, Fulham and Tottenham forward is making US$5,038,566.50 with the Sounders this season.
There are eight other millionaire-plus players in the league including three forwards with Canadian teams: Marco Di Vaio of the Montreal Impact ($1,937,508), Toronto FC's Danny Koevermans ($1,663,323.33), and Kenny Miller ($1,124,992) of the Vancouver Whitecaps.
Other big-ticket players are Thierry Henry ($4,350,000) and Tim Cahill ($3,625,000) of the New York Red Bulls, Robbie Keane ($4,333,333.33) and Landon Donovan ($2,500,000) of the Los Angeles Galaxy and Obafemi Martins ($1,725,000) of the Seattle Sounders.
Donovan signed a contract extension last month that is believed to put him in the Dempsey salary range from next season on.
The top Canadian earner is attacking midfielder Dwayne de Rosario, whose salary at D.C. United is listed at $645,333.33. Canadian defender Dejan Jakovic makes $303,341.33 at D.C. United.
Canadian international Will Johnson earns $243,750 as captain of the Portland Timbers.
Spanish winger Alvaro Rey is on $204,450 with Toronto FC while captain Steven Caldwell is a bargain at $89,999,98.
Mike Magee of the Chicago Fire is also great value at $191,666.67. With 16 goals, he stands tied for second in league scoring with Vancouver's Camilo Sanvezzo ($247,500) behind Di Vaio (18 goals).
The salary figures do not tell the whole story since teams can use allocation money to "buy down" the cost of a player against the salary cap.
NOTES — Midfielder Kyle Bekker scored in a losing cause Wednesday as the Toronto FC reserves (3-3-1) lost 3-1 at the FC Dallas reserves (4-6-1, 13 points). The Toronto lineup included Quillan Roberts, Ryan Richter, Michael Thomas, Jonas Elmer, Reggie Lambe and Emery Welshman ... At 18,610 a game this season, Toronto's average attendance stands 10th in the 19-team league. Seattle leads at 43,180 followed by Los Angeles (22,156) and Montreal (20,823). Vancouver is sixth at 19,954 ... Toronto FC's next league victory will be its 50th. The team's current overall record in MLS play is 49-103-66 in seven seasons.