Toulon, who last won the title in 2014 were fined €80 000 of which half was suspended.
Racing 92, who won the last of their six league titles three years ago, received a €50 000 suspended fine.
The salary cap was introduced in 2010 with the spending limit set at €11.3 million for each side every season until 2021.
Last season, Montpellier, runners up in 2018 were given a financial penalty of €50 000, of which €30 000 were suspended.
Both clubs have seven days to appeal the decision.
The Top 14 season starts on August 24 and continues during the Rugby World Cup while the English Premiership and the PRO14 delay the beginning of their campaigns.