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2024
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HOUSTON ASTROS PLAYER PAYROLL▼
| Estimated 2024 Payroll: | $244M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2023 Payroll: | $201M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Justin Verlander | 43.4 | 18.002 | 3 yr, $121.667M (2023-25); player option only valid with 140 IP in 2024 | $43,333,333 | $43,333,333 | $35,000,000 | ||||||
| Jose Altuve | 36.2 | 12.072 | 7 yr, $163.5M (2018-24); 5 yr, $125M (2025-29) | $23,357,143 | $29,000,000 | $33,000,000 | $33,000,000 | $33,000,000 | $13,000,000 | $13,000,000 | FREE AGENT | |
| Alex Bregman | 32.3 | 7.070 | 5 yr, $100M (2020-24) | $20,000,000 | $30,500,000 | FREE AGENT | ||||||
| Yordan Alvarez | 29.1 | 4.113 | 6 yr, $115M (2023-28) | $19,166,667 | $10,833,333 | $15,833,333 | $26,833,333 | $26,833,333 | $26,833,333 | FREE AGENT | ||
| Josh Hader | 32.3 | 6.115 | 5 yr, $95M (2024-28) | $19,000,000 | $19,000,000 | $19,000,000 | $19,000,000 | $19,000,000 | $19,000,000 | FREE AGENT | ||
| Lance McCullers Jr. | 32.8 | 8.140 | 5 yr, $85M (2022-26) | $17,000,000 | $17,700,000 | $17,700,000 | $17,700,000 | FREE AGENT | ||||
| Ryan Pressly | 37.6 | 10.039 | 3 yr, $42M (2023-25) | $14,000,000 | $14,000,000 | $14,000,000 | ||||||
| Cristian Javier | 29.3 | 4.000 | 5 yr, $64M (2023-27) | $12,800,000 | $7,400,000 | $10,400,000 | $21,400,000 | $21,400,000 | FREE AGENT | |||
| Yusei Kikuchi | 35.1 | 5.000 | 3 yr, $36M (2022-24) | $10,000,000 | $10,000,000 | FREE AGENT | ||||||
| Kendall Graveman | 35.6 | 8.078 | 3 yr, $24M (2022-24) | $8,000,000 | $8,000,000 | FREE AGENT | ||||||
| Victor Caratini | 32.9 | 6.051 | 2 yr, $12M (2024-25) | $6,000,000 | $6,000,000 | $6,000,000 | FREE AGENT | |||||
| Ben Gamel | 34.2 | 6.056 | 1 yr, $800k (2024) | $800,000 | $800,000 | FREE AGENT | ||||||
| Héctor Neris | 37.1 | 8.068 | 1 yr, $147.204k (2024); league minimum, prorated | $147,204 | $147,204 | FREE AGENT | ||||||
| Jason Heyward | 36.9 | 14.000 | 1 yr, $127.312k (2024); league minimum, prorated | $127,312 | $127,312 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Justin Verlander | 43.4 | 18.002 | 3 yr, $121.667M (2023-25); player option only valid with 140 IP in 2024 | $43,333,333 | $43,333,333 | $35,000,000 | ||||||
| Jose Altuve | 36.2 | 12.072 | 7 yr, $163.5M (2018-24); 5 yr, $125M (2025-29) | $23,357,143 | $29,000,000 | $33,000,000 | $33,000,000 | $33,000,000 | $13,000,000 | $13,000,000 | FREE AGENT | |
| Alex Bregman | 32.3 | 7.070 | 5 yr, $100M (2020-24) | $20,000,000 | $30,500,000 | FREE AGENT | ||||||
| Yordan Alvarez | 29.1 | 4.113 | 6 yr, $115M (2023-28) | $19,166,667 | $10,833,333 | $15,833,333 | $26,833,333 | $26,833,333 | $26,833,333 | FREE AGENT | ||
| Josh Hader | 32.3 | 6.115 | 5 yr, $95M (2024-28) | $19,000,000 | $19,000,000 | $19,000,000 | $19,000,000 | $19,000,000 | $19,000,000 | FREE AGENT | ||
| Lance McCullers Jr. | 32.8 | 8.140 | 5 yr, $85M (2022-26) | $17,000,000 | $17,700,000 | $17,700,000 | $17,700,000 | FREE AGENT | ||||
| Ryan Pressly | 37.6 | 10.039 | 3 yr, $42M (2023-25) | $14,000,000 | $14,000,000 | $14,000,000 | ||||||
| Cristian Javier | 29.3 | 4.000 | 5 yr, $64M (2023-27) | $12,800,000 | $7,400,000 | $10,400,000 | $21,400,000 | $21,400,000 | FREE AGENT | |||
| Yusei Kikuchi | 35.1 | 5.000 | 3 yr, $36M (2022-24) | $10,000,000 | $10,000,000 | FREE AGENT | ||||||
| Kendall Graveman | 35.6 | 8.078 | 3 yr, $24M (2022-24) | $8,000,000 | $8,000,000 | FREE AGENT | ||||||
| Victor Caratini | 32.9 | 6.051 | 2 yr, $12M (2024-25) | $6,000,000 | $6,000,000 | $6,000,000 | FREE AGENT | |||||
| Ben Gamel | 34.2 | 6.056 | 1 yr, $800k (2024) | $800,000 | $800,000 | FREE AGENT | ||||||
| Héctor Neris | 37.1 | 8.068 | 1 yr, $147.204k (2024); league minimum, prorated | $147,204 | $147,204 | FREE AGENT | ||||||
| Jason Heyward | 36.9 | 14.000 | 1 yr, $127.312k (2024); league minimum, prorated | $127,312 | $127,312 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Caleb Ferguson | 30.0 | 5.093 | 1 yr, $2.4M (2024) | $2,400,000 | FREE AGENT | |||||||
| Framber Valdez | 32.7 | 4.163 | 1 yr, $12.1M (2024) | $12,100,000 | ARB 3 | FREE AGENT | ||||||
| Kyle Tucker | 29.5 | 4.079 | 1 yr, $12M (2024) | $12,000,000 | ARB 3 | FREE AGENT | ||||||
| José Urquidy | 31.2 | 4.049 | 1 yr, $3.75M (2024) | $3,750,000 | ARB 3 | FREE AGENT | ||||||
| Mauricio Dubón | 32.0 | 3.162 | 1 yr, $3.5M (2024) | $3,500,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Chas McCormick | 31.2 | 3.000 | 1 yr, $2.85M (2024) | $2,850,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Luis Garcia | 29.6 | 3.083 | 1 yr, $1.875M (2024) | $1,875,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Bryan Abreu | 29.2 | 3.022 | 1 yr, $1.75M (2024) | $1,750,000 | ARB 2 | ARB 3 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Caleb Ferguson | 30.0 | 5.093 | 1 yr, $2.4M (2024) | $2,400,000 | FREE AGENT | |||||||
| Framber Valdez | 32.7 | 4.163 | 1 yr, $12.1M (2024) | $12,100,000 | ARB 3 | FREE AGENT | ||||||
| Kyle Tucker | 29.5 | 4.079 | 1 yr, $12M (2024) | $12,000,000 | ARB 3 | FREE AGENT | ||||||
| José Urquidy | 31.2 | 4.049 | 1 yr, $3.75M (2024) | $3,750,000 | ARB 3 | FREE AGENT | ||||||
| Mauricio Dubón | 32.0 | 3.162 | 1 yr, $3.5M (2024) | $3,500,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Chas McCormick | 31.2 | 3.000 | 1 yr, $2.85M (2024) | $2,850,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Luis Garcia | 29.6 | 3.083 | 1 yr, $1.875M (2024) | $1,875,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Bryan Abreu | 29.2 | 3.022 | 1 yr, $1.75M (2024) | $1,750,000 | ARB 2 | ARB 3 | FREE AGENT |
Notable Players Not Yet Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jeremy Peña | 28.8 | 2.000 | 1 yr, $783.5k (2024) | $783,500 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Jake Meyers | 30.1 | 2.044 | 1 yr, $767.3k (2024) | $767,300 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Jon Singleton | 34.8 | 1.069 | 1 yr, $850k (2024) | $850,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Tayler Scott | 34.1 | 1.015 | 1 yr, $790k (2024) | $790,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Yainer Diaz | 27.8 | 1.035 | 1 yr, $768.9k (2024) | $768,900 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Seth Martinez | 31.9 | 1.108 | 1 yr, $753.6k (2024) | $753,600 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Hunter Brown | 27.9 | 1.035 | 1 yr, $744.5k (2024) | $744,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Penn Murfee | 32.2 | 1.169 | 1 yr, $740k (2024) | $740,000 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| J.P. France | 31.3 | 0.149 | 1 yr, $767.6k (2024) | $767,600 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Ronel Blanco | 32.9 | 0.101 | 1 yr, $749.8k (2024) | $749,800 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Spencer Arrighetti | 26.5 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Estimated salaries for other pre-arbitration players | $740,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jeremy Peña | 28.8 | 2.000 | 1 yr, $783.5k (2024) | $783,500 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Jake Meyers | 30.1 | 2.044 | 1 yr, $767.3k (2024) | $767,300 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Jon Singleton | 34.8 | 1.069 | 1 yr, $850k (2024) | $850,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Tayler Scott | 34.1 | 1.015 | 1 yr, $790k (2024) | $790,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Yainer Diaz | 27.8 | 1.035 | 1 yr, $768.9k (2024) | $768,900 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Seth Martinez | 31.9 | 1.108 | 1 yr, $753.6k (2024) | $753,600 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Hunter Brown | 27.9 | 1.035 | 1 yr, $744.5k (2024) | $744,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Penn Murfee | 32.2 | 1.169 | 1 yr, $740k (2024) | $740,000 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| J.P. France | 31.3 | 0.149 | 1 yr, $767.6k (2024) | $767,600 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Ronel Blanco | 32.9 | 0.101 | 1 yr, $749.8k (2024) | $749,800 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Spencer Arrighetti | 26.5 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Estimated salaries for other pre-arbitration players | $740,000 | |||||||||||
Players No Longer On 40-Man Roster or No Longer In Organization▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| José Abreu | 39.5 | 10.000 | 3 yr, $58.5M (2023-25) | $19,500,000 | $19,500,000 | $19,500,000 | ||||||
| Aledmys Díaz | 36.0 | 7.100 | 1 yr, $278.495k (2024); league minimum, prorated | $278,495 | $278,495 | |||||||
| Rafael Montero | 35.8 | 7.138 | 3 yr, $34.5M (2023-25) | $11,500,000 | $11,500,000 | $11,500,000 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| José Abreu | 39.5 | 10.000 | 3 yr, $58.5M (2023-25) | $19,500,000 | $19,500,000 | $19,500,000 | ||||||
| Aledmys Díaz | 36.0 | 7.100 | 1 yr, $278.495k (2024); league minimum, prorated | $278,495 | $278,495 | |||||||
| Rafael Montero | 35.8 | 7.138 | 3 yr, $34.5M (2023-25) | $11,500,000 | $11,500,000 | $11,500,000 | FREE AGENT |
Other Payments▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Héctor Neris | $1,000,000 | ||||||
| $ paid by Yankees to Caleb Ferguson | -$1,612,903 | ||||||
| $ paid by Blue Jays to Yusei Kikuchi | -$6,666,667 | ||||||
| $ owed from NYM (Justin Verlander trade (estimate)) | -$26,250,000 | ||||||
| $ owed to ATL (Rafael Montero trade) | $7,700,000 | ||||||
| $ owed to CHC (Ryan Pressly trade) | $5,500,000 | ||||||
| $ paid by Astros to Rafael Montero | $803,763 | ||||||
| Ben Gamel split contract signing bonus (was guaranteed at signing) | $200,000 | ||||||
| Jalen Beeks MiLB deal signing bonus (was guaranteed at signing) | $100,000 | ||||||
| $ owed from BAL (Ramón Urías trade) | -$520,000 | ||||||
| Carlos Correa signing bonus | -$1,333,333 | -$1,333,333 | -$1,333,333 | -$1,333,333 | |||
| $ paid by Orioles to Ramón Urías | -$2,133,871 | ||||||
| $ owed from MIN (Carlos Correa trade) | -$3,000,000 | -$10,000,000 | -$10,000,000 | -$10,000,000 | |||
| $ paid by Marlins to Jesús Sánchez | -$3,072,581 | ||||||
| $ paid by Twins to Carlos Correa | -$24,580,645 | ||||||
| $ paid by Astros to Lance McCullers Jr. (includes full prorated signing bonus) | $10,972,727 | ||||||
| $ owed to MIL (Lance McCullers Jr. trade) | $4,227,273 | ||||||
| $ due for buyout of Ryan Weiss | $500,000 | ||||||
| Estimated Payroll | $244,010,307 | $214,030,000 | $228,439,564 | $141,233,334 | $78,833,334 | $13,000,000 | $0 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Héctor Neris | $1,000,000 | ||||||
| $ paid by Yankees to Caleb Ferguson | -$1,612,903 | ||||||
| $ paid by Blue Jays to Yusei Kikuchi | -$6,666,667 | ||||||
| $ owed from NYM (Justin Verlander trade (estimate)) | -$26,250,000 | ||||||
| $ owed to ATL (Rafael Montero trade) | $7,700,000 | ||||||
| $ owed to CHC (Ryan Pressly trade) | $5,500,000 | ||||||
| $ paid by Astros to Rafael Montero | $803,763 | ||||||
| Ben Gamel split contract signing bonus (was guaranteed at signing) | $200,000 | ||||||
| Jalen Beeks MiLB deal signing bonus (was guaranteed at signing) | $100,000 | ||||||
| $ owed from BAL (Ramón Urías trade) | -$520,000 | ||||||
| Carlos Correa signing bonus | -$1,333,333 | -$1,333,333 | -$1,333,333 | -$1,333,333 | |||
| $ paid by Orioles to Ramón Urías | -$2,133,871 | ||||||
| $ owed from MIN (Carlos Correa trade) | -$3,000,000 | -$10,000,000 | -$10,000,000 | -$10,000,000 | |||
| $ paid by Marlins to Jesús Sánchez | -$3,072,581 | ||||||
| $ paid by Twins to Carlos Correa | -$24,580,645 | ||||||
| $ paid by Astros to Lance McCullers Jr. (includes full prorated signing bonus) | $10,972,727 | ||||||
| $ owed to MIL (Lance McCullers Jr. trade) | $4,227,273 | ||||||
| $ due for buyout of Ryan Weiss | $500,000 | ||||||
| Estimated Payroll | $244,010,307 | $214,030,000 | $228,439,564 | $141,233,334 | $78,833,334 | $13,000,000 | $0 |
Totals for estimated payrolls include potential buyouts and earned buyout escalators — but not option total or earned option escalator — for pending options
Other Payments (Luxury Tax)▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Carlos Correa AAV adjustment (CBT payroll adjusted upward to match proration) | $1,529,984 | ||||||
| Lance McCullers Jr. AAV credit (AAV of money they actually paid ended up higher) | -$700,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Carlos Correa AAV adjustment (CBT payroll adjusted upward to match proration) | $1,529,984 | ||||||
| Lance McCullers Jr. AAV credit (AAV of money they actually paid ended up higher) | -$700,000 |
Luxury Tax Payroll Estimate▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $193,731,659 | $152,143,328 | $156,493,328 | $127,143,328 | $94,343,328 | $25,000,000 | |
| Salaries for players eligible for arbitration | $40,225,000 | $53,600,000 | $40,056,230 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $31,278,495 | $19,500,000 | $2,600,000 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$34,529,570 | -$20,336,667 | $3,866,667 | -$11,333,333 | -$11,333,333 | ||
| Sum of Other Payments (Luxury Tax Only) | $1,529,984 | -$700,000 | |||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $9,195,200 | ||||||
| Estimated salaries for 40-man roster players in minor leagues | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 |
| Estimated player benefits to be paid | $17,000,000 | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 |
| Payment into $50M pre-arbitration bonus pool | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 |
| Estimated Luxury Tax Payroll | $261,067,451 | $228,103,312 | $224,482,892 | $138,476,662 | $106,176,662 | $48,666,667 | $24,166,667 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $193,731,659 | $152,143,328 | $156,493,328 | $127,143,328 | $94,343,328 | $25,000,000 | |
| Salaries for players eligible for arbitration | $40,225,000 | $53,600,000 | $40,056,230 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $31,278,495 | $19,500,000 | $2,600,000 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$34,529,570 | -$20,336,667 | $3,866,667 | -$11,333,333 | -$11,333,333 | ||
| Sum of Other Payments (Luxury Tax Only) | $1,529,984 | -$700,000 | |||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $9,195,200 | ||||||
| Estimated salaries for 40-man roster players in minor leagues | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 |
| Estimated player benefits to be paid | $17,000,000 | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 |
| Payment into $50M pre-arbitration bonus pool | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 |
| Estimated Luxury Tax Payroll | $261,067,451 | $228,103,312 | $224,482,892 | $138,476,662 | $106,176,662 | $48,666,667 | $24,166,667 |
Totals for estimated luxury tax payrolls include potential buyouts and earned buyout escalators — but not option total or earned option escalators — for pending options
LUXURY TAX EXPLANATION AND OTHER PAYROLL NOTES
- The luxury tax thresholds for 2024 are $237M, $257M, $277M, $297M, with increasingly sharp penalties for surpassing each threshold. This is the first year with four luxury tax thresholds instead of three.
- The average annual value (AAV) of guaranteed contracts is included, not what the player is actually being paid that year. The AAV of contracts with deferrals is lower due to the payout structure and is based on the inflation rate stated in the contract, but unless the exact AAV as calculated by the league is publicly reported, the AAV is calculated as it would be without deferrals.
- Other payments, such as money to and from other teams, are included. Buyouts of contract options are included in the initial AAV. If a contract option is exercised, the team is credited the value of the buyout on their CBT calculation for the option year.
- Players no longer on the 40-man roster are included in all cases, regardless of whether they were optioned or released.
- Salaries for all players on the 40-man roster, even salaries earned while in the minor leagues, are included.
- Player benefits include health insurance, transportation, meal money, and other non-salary payments for all 40-man roster players.
- The "estimated salaries for players not yet eligible for arbitration" figure (which is included in luxury tax and "actual" payroll) presumes that, when factoring IL time, each team will need to pay for at least 34 player-seasons over the course of the regular season. This number is calculated by subtracting the number of guaranteed and arbitration-year contracts from 34 (the number of player-seasons) and then multiplying the number that remains (typically around 10-15) by the league minimum salary.
- The league minimum salary for 2024 is $740k.
- For a player acquired during the current season, the AAV factored into the luxury tax is based on the amount of time left in the current season at the time of acquisition.

