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2024
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CHICAGO CUBS PLAYER PAYROLL▼
| Estimated 2024 Payroll: | $228M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2023 Payroll: | $192M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cody Bellinger | 31.0 | 6.160 | 3 yr, $80M (2024-26), 2025 player option | $26,666,667 | $27,500,000 | $27,500,000 | $25,000,000 | |||||
| Dansby Swanson | 32.4 | 7.047 | 7 yr, $177M (2023-29) | $25,285,714 | $26,000,000 | $28,000,000 | $28,000,000 | $28,000,000 | $27,000,000 | $26,000,000 | FREE AGENT | |
| Ian Happ | 31.9 | 6.036 | 3 yr, $61M (2024-26) | $20,333,333 | $21,000,000 | $21,000,000 | $19,000,000 | FREE AGENT | ||||
| Seiya Suzuki | 31.9 | 2.000 | 5 yr, $85M (2022-26) | $17,000,000 | $21,000,000 | $19,000,000 | $19,000,000 | FREE AGENT | ||||
| Jameson Taillon | 34.7 | 7.110 | 4 yr, $68M (2023-26) | $17,000,000 | $18,000,000 | $18,000,000 | $18,000,000 | FREE AGENT | ||||
| Kyle Hendricks | 36.6 | 9.081 | 5 yr, $70M (2020-24; 2024 club option exercised) | $16,000,000 | $16,000,000 | FREE AGENT | ||||||
| Shota Imanaga | 32.9 | 0.000 | 4 yr, $53.25M (2024-27); base deal maxes out at $80M (team decides to exercise club option for more $ before player option choice) | $13,500,000 | $9,500,000 | $13,750,000 | $15,000,000 | $15,000,000 | $17,000,000 | |||
| Nico Hoerner | 29.2 | 4.014 | 3 yr, $35M (2024-26) | $11,666,667 | $11,500,000 | $11,500,000 | $12,000,000 | FREE AGENT | ||||
| Drew Smyly | 37.1 | 11.143 | 2 yr, $23M (2023-24; 2024 opt out declined); includes incentives | $11,500,000 | $10,500,000 | $10,000,000 | ||||||
| Jorge López | 33.4 | 5.102 | 1 yr, $373.978k (2024); league minimum, prorated | $373,978 | $373,978 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cody Bellinger | 31.0 | 6.160 | 3 yr, $80M (2024-26), 2025 player option | $26,666,667 | $27,500,000 | $27,500,000 | $25,000,000 | |||||
| Dansby Swanson | 32.4 | 7.047 | 7 yr, $177M (2023-29) | $25,285,714 | $26,000,000 | $28,000,000 | $28,000,000 | $28,000,000 | $27,000,000 | $26,000,000 | FREE AGENT | |
| Ian Happ | 31.9 | 6.036 | 3 yr, $61M (2024-26) | $20,333,333 | $21,000,000 | $21,000,000 | $19,000,000 | FREE AGENT | ||||
| Seiya Suzuki | 31.9 | 2.000 | 5 yr, $85M (2022-26) | $17,000,000 | $21,000,000 | $19,000,000 | $19,000,000 | FREE AGENT | ||||
| Jameson Taillon | 34.7 | 7.110 | 4 yr, $68M (2023-26) | $17,000,000 | $18,000,000 | $18,000,000 | $18,000,000 | FREE AGENT | ||||
| Kyle Hendricks | 36.6 | 9.081 | 5 yr, $70M (2020-24; 2024 club option exercised) | $16,000,000 | $16,000,000 | FREE AGENT | ||||||
| Shota Imanaga | 32.9 | 0.000 | 4 yr, $53.25M (2024-27); base deal maxes out at $80M (team decides to exercise club option for more $ before player option choice) | $13,500,000 | $9,500,000 | $13,750,000 | $15,000,000 | $15,000,000 | $17,000,000 | |||
| Nico Hoerner | 29.2 | 4.014 | 3 yr, $35M (2024-26) | $11,666,667 | $11,500,000 | $11,500,000 | $12,000,000 | FREE AGENT | ||||
| Drew Smyly | 37.1 | 11.143 | 2 yr, $23M (2023-24; 2024 opt out declined); includes incentives | $11,500,000 | $10,500,000 | $10,000,000 | ||||||
| Jorge López | 33.4 | 5.102 | 1 yr, $373.978k (2024); league minimum, prorated | $373,978 | $373,978 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Yency Almonte | 32.1 | 4.143 | 1 yr, $1.9M (2024) | $1,900,000 | ARB 3 | FREE AGENT | ||||||
| Christian Bethancourt | 34.9 | 4.038 | 1 yr, $800k (2024) | $800,000 | ARB 3 | FREE AGENT | ||||||
| Patrick Wisdom | 34.9 | 3.058 | 1 yr, $2.725M (2024) | $2,725,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Adbert Alzolay | 31.4 | 3.050 | 1 yr, $2.11M (2024) | $2,110,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Mike Tauchman | 35.6 | 3.143 | 1 yr, $1.95M (2024) | $1,950,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Nick Madrigal | 29.4 | 3.164 | 1 yr, $1.81M (2024) | $1,810,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Julian Merryweather | 34.8 | 3.109 | 1 yr, $1.175M (2024) | $1,175,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Nate Pearson | 29.9 | 3.005 | 1 yr, $800k (2024) | $800,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Justin Steele | 31.0 | 2.143 | 1 yr, $4M (2024) | $4,000,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||||
| Isaac Paredes | 27.4 | 2.160 | 1 yr, $3.4M (2024) | $3,400,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Yency Almonte | 32.1 | 4.143 | 1 yr, $1.9M (2024) | $1,900,000 | ARB 3 | FREE AGENT | ||||||
| Christian Bethancourt | 34.9 | 4.038 | 1 yr, $800k (2024) | $800,000 | ARB 3 | FREE AGENT | ||||||
| Patrick Wisdom | 34.9 | 3.058 | 1 yr, $2.725M (2024) | $2,725,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Adbert Alzolay | 31.4 | 3.050 | 1 yr, $2.11M (2024) | $2,110,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Mike Tauchman | 35.6 | 3.143 | 1 yr, $1.95M (2024) | $1,950,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Nick Madrigal | 29.4 | 3.164 | 1 yr, $1.81M (2024) | $1,810,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Julian Merryweather | 34.8 | 3.109 | 1 yr, $1.175M (2024) | $1,175,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Nate Pearson | 29.9 | 3.005 | 1 yr, $800k (2024) | $800,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Justin Steele | 31.0 | 2.143 | 1 yr, $4M (2024) | $4,000,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||||
| Isaac Paredes | 27.4 | 2.160 | 1 yr, $3.4M (2024) | $3,400,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
Notable Players Not Yet Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Keegan Thompson | 31.3 | 2.034 | 1 yr, $742k (2024) | $742,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Javier Assad | 29.0 | 1.027 | 1 yr, $755k (2024) | $755,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Hayden Wesneski | 28.6 | 1.008 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Miguel Amaya | 27.4 | 0.130 | 1 yr, $746.5k (2024) | $746,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Tyson Miller | 31.0 | 0.085 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Jordan Wicks | 26.9 | 0.037 | 1 yr, $741.5k (2024) | $741,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Michael Busch | 28.7 | 0.045 | 1 yr, $741.5k (2024) | $741,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Ben Brown | 26.9 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Pete Crow-Armstrong | 24.3 | 0.021 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | ||
| Porter Hodge | 25.4 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | ||
| Estimated salaries for other pre-arbitration players | $2,960,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Keegan Thompson | 31.3 | 2.034 | 1 yr, $742k (2024) | $742,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Javier Assad | 29.0 | 1.027 | 1 yr, $755k (2024) | $755,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Hayden Wesneski | 28.6 | 1.008 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Miguel Amaya | 27.4 | 0.130 | 1 yr, $746.5k (2024) | $746,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Tyson Miller | 31.0 | 0.085 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Jordan Wicks | 26.9 | 0.037 | 1 yr, $741.5k (2024) | $741,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Michael Busch | 28.7 | 0.045 | 1 yr, $741.5k (2024) | $741,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Ben Brown | 26.9 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Pete Crow-Armstrong | 24.3 | 0.021 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | ||
| Porter Hodge | 25.4 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | ||
| Estimated salaries for other pre-arbitration players | $2,960,000 | |||||||||||
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Trey Mancini | 34.3 | 6.141 | 2 yr, $14M (2023-24) | $7,000,000 | $7,000,000 | |||||||
| Yan Gomes | 39.0 | 11.083 | 3 yr, $19M (2022-24) | $6,000,000 | $6,000,000 | |||||||
| Tucker Barnhart | 35.5 | 9.047 | 2 yr, $6.5M (2023-24) | $3,250,000 | $3,250,000 | |||||||
| Shawn Armstrong | 35.8 | 5.113 | 1 yr, $2.05M (2024) | $2,050,000 | $2,050,000 | |||||||
| Tomás Nido | 32.3 | 4.161 | 1 yr, $409.785k (2024); league minimum, prorated | $409,785 | $409,785 | |||||||
| Héctor Neris | 37.1 | 8.068 | 1 yr, $9M (2024); converts to player option with 60 appearances | $9,000,000 | $9,000,000 | $9,000,000 | ||||||
| David Bote | 33.3 | 4.083 | 5 yr, $15M (2020-24) | $3,000,000 | $5,510,000 | $7,000,000 | $7,600,000 |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Trey Mancini | 34.3 | 6.141 | 2 yr, $14M (2023-24) | $7,000,000 | $7,000,000 | |||||||
| Yan Gomes | 39.0 | 11.083 | 3 yr, $19M (2022-24) | $6,000,000 | $6,000,000 | |||||||
| Tucker Barnhart | 35.5 | 9.047 | 2 yr, $6.5M (2023-24) | $3,250,000 | $3,250,000 | |||||||
| Shawn Armstrong | 35.8 | 5.113 | 1 yr, $2.05M (2024) | $2,050,000 | $2,050,000 | |||||||
| Tomás Nido | 32.3 | 4.161 | 1 yr, $409.785k (2024); league minimum, prorated | $409,785 | $409,785 | |||||||
| Héctor Neris | 37.1 | 8.068 | 1 yr, $9M (2024); converts to player option with 60 appearances | $9,000,000 | $9,000,000 | $9,000,000 | ||||||
| David Bote | 33.3 | 4.083 | 5 yr, $15M (2020-24) | $3,000,000 | $5,510,000 | $7,000,000 | $7,600,000 |
Other Payments▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Cody Bellinger | $5,000,000 | ||||||
| $ paid by Cubs to Mark Leiter Jr. | $1,008,065 | ||||||
| $ due for buyout of Brad Boxberger | $800,000 | ||||||
| $ paid by Cubs to Garrett Cooper | $282,258 | ||||||
| $ paid by Astros to Héctor Neris | -$147,204 | ||||||
| $ paid by Diamondbacks to Tucker Barnhart | -$409,785 | ||||||
| $ paid by Blue Jays to Nate Pearson | -$524,731 | ||||||
| $ paid by Rays and Cardinals to Shawn Armstrong | -$1,719,355 | ||||||
| $ paid by Rays to Isaac Paredes | -$2,248,387 | ||||||
| $ owed to NYY (Cody Bellinger trade) | $2,500,000 | $2,500,000 | |||||
| $ due for buyout of Drew Smyly | $2,500,000 | ||||||
| $ due for buyout of David Bote | $1,000,000 | ||||||
| $ owed from LAD (Ryan Brasier trade) | -$1,700,000 | ||||||
| $ owed from CIN (Taylor Rogers trade (prorated portion of $6M from Giants)) | -$1,935,484 | ||||||
| $ paid by Twins to Willi Castro | -$4,369,892 | ||||||
| $ owed from HOU (Ryan Pressly trade) | -$5,500,000 | ||||||
| $ paid by Nationals to Michael Soroka | -$6,096,774 | ||||||
| $ paid by Orioles to Andrew Kittredge | -$6,145,161 | ||||||
| $ paid by Brewers and White Sox to Aaron Civale | -$6,795,699 | ||||||
| $ paid by Reds to Taylor Rogers | -$8,129,032 | ||||||
| $ due for buyout of Justin Turner | $2,000,000 | ||||||
| $ paid by Mets to David Peterson | -$3,985,027 | ||||||
| $ due for potential buyout of Matthew Boyd | $2,000,000 | ||||||
| $ due for potential buyout of Carson Kelly | $1,500,000 | ||||||
| $ due for potential buyout of Colin Rea | $1,000,000 | ||||||
| $ due for potential buyout of Hunter Harvey | $1,000,000 | ||||||
| $ due for potential buyout of Caleb Thielbar | $500,000 | ||||||
| $ due for potential buyout of Phil Maton | $3,000,000 | ||||||
| $ due for potential buyout of Shelby Miller | $250,000 | ||||||
| Estimated Payroll | $227,706,124 | $198,743,173 | $226,958,343 | $110,916,667 | $99,916,667 | $95,166,667 | $79,166,667 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Cody Bellinger | $5,000,000 | ||||||
| $ paid by Cubs to Mark Leiter Jr. | $1,008,065 | ||||||
| $ due for buyout of Brad Boxberger | $800,000 | ||||||
| $ paid by Cubs to Garrett Cooper | $282,258 | ||||||
| $ paid by Astros to Héctor Neris | -$147,204 | ||||||
| $ paid by Diamondbacks to Tucker Barnhart | -$409,785 | ||||||
| $ paid by Blue Jays to Nate Pearson | -$524,731 | ||||||
| $ paid by Rays and Cardinals to Shawn Armstrong | -$1,719,355 | ||||||
| $ paid by Rays to Isaac Paredes | -$2,248,387 | ||||||
| $ owed to NYY (Cody Bellinger trade) | $2,500,000 | $2,500,000 | |||||
| $ due for buyout of Drew Smyly | $2,500,000 | ||||||
| $ due for buyout of David Bote | $1,000,000 | ||||||
| $ owed from LAD (Ryan Brasier trade) | -$1,700,000 | ||||||
| $ owed from CIN (Taylor Rogers trade (prorated portion of $6M from Giants)) | -$1,935,484 | ||||||
| $ paid by Twins to Willi Castro | -$4,369,892 | ||||||
| $ owed from HOU (Ryan Pressly trade) | -$5,500,000 | ||||||
| $ paid by Nationals to Michael Soroka | -$6,096,774 | ||||||
| $ paid by Orioles to Andrew Kittredge | -$6,145,161 | ||||||
| $ paid by Brewers and White Sox to Aaron Civale | -$6,795,699 | ||||||
| $ paid by Reds to Taylor Rogers | -$8,129,032 | ||||||
| $ due for buyout of Justin Turner | $2,000,000 | ||||||
| $ paid by Mets to David Peterson | -$3,985,027 | ||||||
| $ due for potential buyout of Matthew Boyd | $2,000,000 | ||||||
| $ due for potential buyout of Carson Kelly | $1,500,000 | ||||||
| $ due for potential buyout of Colin Rea | $1,000,000 | ||||||
| $ due for potential buyout of Hunter Harvey | $1,000,000 | ||||||
| $ due for potential buyout of Caleb Thielbar | $500,000 | ||||||
| $ due for potential buyout of Phil Maton | $3,000,000 | ||||||
| $ due for potential buyout of Shelby Miller | $250,000 | ||||||
| Estimated Payroll | $227,706,124 | $198,743,173 | $226,958,343 | $110,916,667 | $99,916,667 | $95,166,667 | $79,166,667 |
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 |
|---|---|---|---|---|---|---|---|
| Marcus Stroman AAV adjustment (opt out changed effective AAV) | $2,666,667 | ||||||
| Hendricks/Gomes AAV adjustment (credited for unpaid buyout) | -$2,500,000 | ||||||
| Andrew Kittredge AAV adjustment (credited for unpaid buyout, prorated to time with team) | -$317,204 | ||||||
| Colin Rea AAV adjustment (credited for unpaid buyout) | -$750,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Marcus Stroman AAV adjustment (opt out changed effective AAV) | $2,666,667 | ||||||
| Hendricks/Gomes AAV adjustment (credited for unpaid buyout) | -$2,500,000 | ||||||
| Andrew Kittredge AAV adjustment (credited for unpaid buyout, prorated to time with team) | -$317,204 | ||||||
| Colin Rea AAV adjustment (credited for unpaid buyout) | -$750,000 |
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) | $159,326,359 | $177,150,123 | $200,617,504 | $106,701,757 | $98,201,757 | $98,201,757 | $72,916,043 |
| Salaries for players eligible for arbitration | $20,670,000 | $38,400,000 | $19,325,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $30,709,785 | $20,650,806 | $430,482 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$3,759,139 | -$38,172,042 | -$1,485,027 | ||||
| Sum of Other Payments (Luxury Tax Only) | $166,667 | -$1,067,204 | |||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $10,401,500 | ||||||
| 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 | $238,681,839 | $219,695,554 | $239,987,422 | $129,368,424 | $121,368,424 | $121,868,424 | $97,082,710 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $159,326,359 | $177,150,123 | $200,617,504 | $106,701,757 | $98,201,757 | $98,201,757 | $72,916,043 |
| Salaries for players eligible for arbitration | $20,670,000 | $38,400,000 | $19,325,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $30,709,785 | $20,650,806 | $430,482 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$3,759,139 | -$38,172,042 | -$1,485,027 | ||||
| Sum of Other Payments (Luxury Tax Only) | $166,667 | -$1,067,204 | |||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $10,401,500 | ||||||
| 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 | $238,681,839 | $219,695,554 | $239,987,422 | $129,368,424 | $121,368,424 | $121,868,424 | $97,082,710 |
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.
