Barca beat Eibar 1-0 in their final La Liga game of the campaign on Saturday to finish third, five points behind Real Madrid and seven adrift of champions Atletico Madrid.
Barcelona trails struggling league leader Atlético Madrid by one point, while Madrid is just three points adrift.
The club's annual financial report shows they also have a short-term debt of €730m while the current wage bill is more than the league limit of 70 per cent.
After PCR tests carried out today Monday two members of the football first team staff have returned positives for Covid-19.
Because of the salary cap, La Liga president Javier Tebas said he expects a very quiet winter transfer market for Spanish clubs. He also warned that some of the effects of the COVID-19 will likely last for a few more seasons.
The women's Liga Iberdola was cut-short due to coronavirus pandemic and Barcelona were declared the champions.
Lionel Messi on Monday explained on his Instagram page that the first-team squad had not only agreed to reduce their salaries by 70 per cent but that the players would also cover the wages of all of the other employees at the club.
Earlier, Barcelona became the first Spanish football club to officially announce a pay cut for players and club staff as the country grapples with the coronavirus pandemic.
Barcelona's decision came after upwards of 4,300 cases of COVID-19 have been confirmed in Spain, with over 120 losing their lives to the disease.
The Twitter account of FC Barcelona was hacked on Saturday by a hacker group, believed to be based in Saudi Arabia.
In the Champions League clash against Borussia Dortmund, Dembele had to leave the pitch of the Camp Nou in tears and was replaced by Antoine Griezmann before the half-hour after tearing his right hamstring
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