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2024
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ARIZONA DIAMONDBACKS PLAYER PAYROLL▼
| Estimated 2024 Payroll: | $173M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2023 Payroll: | $124M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jordan Montgomery | 33.6 | 6.153 | 2 yr, $47.5M (2024-25), 2025 player option | $23,750,000 | $25,000,000 | $22,500,000 | FREE AGENT | |||||
| Eduardo Rodriguez | 33.3 | 8.070 | 4 yr, $80M (2024-27), 2028 mutual option; converts to vesting if IP conditions are met | $20,000,000 | $14,000,000 | $20,000,000 | $21,000,000 | $19,000,000 | $17,000,000 | |||
| Josh Bell | 33.9 | 7.053 | 2 yr, $33M (2023-24) | $16,500,000 | $16,500,000 | FREE AGENT | ||||||
| Ketel Marte | 32.8 | 7.162 | 5 yr, $79M (2023-27), 2028 club option | $15,200,000 | $13,600,000 | $19,600,000 | $16,600,000 | $14,600,000 | $13,000,000 | |||
| Lourdes Gurriel Jr. | 32.8 | 5.094 | 3 yr, $42M (2024-26), 2027 club option | $14,000,000 | $10,000,000 | $14,000,000 | $13,000,000 | $14,000,000 | ||||
| Corbin Carroll | 25.9 | 1.038 | 8 yr, $111M (2023-30), 2031 club option | $13,875,000 | $3,625,000 | $5,625,000 | $10,625,000 | $12,625,000 | $14,625,000 | $28,625,000 | $28,625,000 | |
| Joc Pederson | 34.2 | 9.028 | 1 yr, $12.5M (2024) | $12,500,000 | $9,500,000 | $14,000,000 | ||||||
| Eugenio Suárez | 35.0 | 9.061 | 7 yr, $66M (2018-24), 2025 club option | $11,285,714 | $11,285,714 | $15,000,000 | FREE AGENT | |||||
| Merrill Kelly | 37.8 | 5.000 | 2 yr, $18M (2023-24), 2025 club option | $9,000,000 | $8,500,000 | $7,000,000 | FREE AGENT | |||||
| Randal Grichuk | 34.9 | 9.033 | 1 yr, $3.25M (2024) | $3,250,000 | $1,500,000 | $6,000,000 | ||||||
| Scott McGough | 36.7 | 1.046 | 2 yr, $6.25M (2023-24) | $3,125,000 | $3,000,000 | $4,000,000 | ||||||
| Kevin Newman | 33.0 | 5.046 | 1 yr, $800k (2024) | $800,000 | $800,000 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jordan Montgomery | 33.6 | 6.153 | 2 yr, $47.5M (2024-25), 2025 player option | $23,750,000 | $25,000,000 | $22,500,000 | FREE AGENT | |||||
| Eduardo Rodriguez | 33.3 | 8.070 | 4 yr, $80M (2024-27), 2028 mutual option; converts to vesting if IP conditions are met | $20,000,000 | $14,000,000 | $20,000,000 | $21,000,000 | $19,000,000 | $17,000,000 | |||
| Josh Bell | 33.9 | 7.053 | 2 yr, $33M (2023-24) | $16,500,000 | $16,500,000 | FREE AGENT | ||||||
| Ketel Marte | 32.8 | 7.162 | 5 yr, $79M (2023-27), 2028 club option | $15,200,000 | $13,600,000 | $19,600,000 | $16,600,000 | $14,600,000 | $13,000,000 | |||
| Lourdes Gurriel Jr. | 32.8 | 5.094 | 3 yr, $42M (2024-26), 2027 club option | $14,000,000 | $10,000,000 | $14,000,000 | $13,000,000 | $14,000,000 | ||||
| Corbin Carroll | 25.9 | 1.038 | 8 yr, $111M (2023-30), 2031 club option | $13,875,000 | $3,625,000 | $5,625,000 | $10,625,000 | $12,625,000 | $14,625,000 | $28,625,000 | $28,625,000 | |
| Joc Pederson | 34.2 | 9.028 | 1 yr, $12.5M (2024) | $12,500,000 | $9,500,000 | $14,000,000 | ||||||
| Eugenio Suárez | 35.0 | 9.061 | 7 yr, $66M (2018-24), 2025 club option | $11,285,714 | $11,285,714 | $15,000,000 | FREE AGENT | |||||
| Merrill Kelly | 37.8 | 5.000 | 2 yr, $18M (2023-24), 2025 club option | $9,000,000 | $8,500,000 | $7,000,000 | FREE AGENT | |||||
| Randal Grichuk | 34.9 | 9.033 | 1 yr, $3.25M (2024) | $3,250,000 | $1,500,000 | $6,000,000 | ||||||
| Scott McGough | 36.7 | 1.046 | 2 yr, $6.25M (2023-24) | $3,125,000 | $3,000,000 | $4,000,000 | ||||||
| Kevin Newman | 33.0 | 5.046 | 1 yr, $800k (2024) | $800,000 | $800,000 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Christian Walker | 35.3 | 5.124 | 1 yr, $10.9M (2024) | $10,900,000 | FREE AGENT | |||||||
| Paul Sewald | 36.1 | 5.072 | 1 yr, $7.35M (2024) | $7,350,000 | FREE AGENT | |||||||
| Zac Gallen | 31.0 | 4.100 | 1 yr, $10.011M (2024) | $10,011,000 | ARB 3 | FREE AGENT | ||||||
| A.J. Puk | 31.2 | 3.124 | 1 yr, $1.8M (2024) | $1,800,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Ryan Thompson | 34.1 | 3.095 | 1 yr, $1.35M (2024) | $1,350,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Kevin Ginkel | 32.3 | 3.033 | 1 yr, $1.225M (2024) | $1,225,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Joe Mantiply | 35.4 | 3.029 | 1 yr, $925k (2024) | $925,000 | ARB 2 | ARB 3 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Christian Walker | 35.3 | 5.124 | 1 yr, $10.9M (2024) | $10,900,000 | FREE AGENT | |||||||
| Paul Sewald | 36.1 | 5.072 | 1 yr, $7.35M (2024) | $7,350,000 | FREE AGENT | |||||||
| Zac Gallen | 31.0 | 4.100 | 1 yr, $10.011M (2024) | $10,011,000 | ARB 3 | FREE AGENT | ||||||
| A.J. Puk | 31.2 | 3.124 | 1 yr, $1.8M (2024) | $1,800,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Ryan Thompson | 34.1 | 3.095 | 1 yr, $1.35M (2024) | $1,350,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Kevin Ginkel | 32.3 | 3.033 | 1 yr, $1.225M (2024) | $1,225,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Joe Mantiply | 35.4 | 3.029 | 1 yr, $925k (2024) | $925,000 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Geraldo Perdomo | 26.7 | 2.015 | 1 yr, $786k (2024) | $786,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Kyle Nelson | 30.0 | 2.076 | 1 yr, $757.3k (2024) | $757,300 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Pavin Smith | 30.4 | 2.091 | 1 yr, $750k (2024) | $750,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Alek Thomas | 26.2 | 1.132 | 1 yr, $769.5k (2024) | $769,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jake McCarthy | 29.0 | 1.124 | 1 yr, $766k (2024) | $766,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Gabriel Moreno | 26.4 | 1.061 | 1 yr, $760.1k (2024) | $760,100 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Brandon Pfaadt | 27.8 | 0.097 | 1 yr, $754.4k (2024) | $754,400 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Justin Martinez | 25.0 | 0.031 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Estimated salaries for other pre-arbitration players | $5,180,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Geraldo Perdomo | 26.7 | 2.015 | 1 yr, $786k (2024) | $786,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Kyle Nelson | 30.0 | 2.076 | 1 yr, $757.3k (2024) | $757,300 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Pavin Smith | 30.4 | 2.091 | 1 yr, $750k (2024) | $750,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Alek Thomas | 26.2 | 1.132 | 1 yr, $769.5k (2024) | $769,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jake McCarthy | 29.0 | 1.124 | 1 yr, $766k (2024) | $766,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Gabriel Moreno | 26.4 | 1.061 | 1 yr, $760.1k (2024) | $760,100 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Brandon Pfaadt | 27.8 | 0.097 | 1 yr, $754.4k (2024) | $754,400 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Justin Martinez | 25.0 | 0.031 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Estimated salaries for other pre-arbitration players | $5,180,000 | |||||||||||
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Madison Bumgarner | 37.0 | 12.154 | 5 yr, $85M (2020-24) | $17,000,000 | $14,000,000 | |||||||
| Jace Peterson | 36.2 | 7.142 | 2 yr, $9.5M (2023-24) | $5,000,000 | $5,000,000 | |||||||
| Miguel Castro | 31.6 | 7.079 | 2 yr, $8.5M (2023-24) | $5,000,000 | $5,000,000 | |||||||
| Dylan Floro | 35.6 | 6.053 | 1 yr, $2.25M (2024) | $2,250,000 | $2,250,000 | |||||||
| Andrew Knizner | 31.5 | 4.021 | 1 yr, $1.825M (2024) | $1,825,000 | $1,825,000 | |||||||
| Tucker Barnhart | 35.5 | 9.047 | 1 yr, $409.785k (2024); league minimum, prorated | $409,785 | $409,785 | |||||||
| Luis Guillorme | 31.8 | 4.159 | 1 yr, $163.118k (2024); league minimum, prorated | $163,118 | $163,118 |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Madison Bumgarner | 37.0 | 12.154 | 5 yr, $85M (2020-24) | $17,000,000 | $14,000,000 | |||||||
| Jace Peterson | 36.2 | 7.142 | 2 yr, $9.5M (2023-24) | $5,000,000 | $5,000,000 | |||||||
| Miguel Castro | 31.6 | 7.079 | 2 yr, $8.5M (2023-24) | $5,000,000 | $5,000,000 | |||||||
| Dylan Floro | 35.6 | 6.053 | 1 yr, $2.25M (2024) | $2,250,000 | $2,250,000 | |||||||
| Andrew Knizner | 31.5 | 4.021 | 1 yr, $1.825M (2024) | $1,825,000 | $1,825,000 | |||||||
| Tucker Barnhart | 35.5 | 9.047 | 1 yr, $409.785k (2024); league minimum, prorated | $409,785 | $409,785 | |||||||
| Luis Guillorme | 31.8 | 4.159 | 1 yr, $163.118k (2024); league minimum, prorated | $163,118 | $163,118 |
Other Payments▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Mark Melancon | $2,000,000 | ||||||
| $ due for buyout of Zach Davies | $300,000 | ||||||
| $ paid by Marlins to A.J. Puk | -$1,161,290 | ||||||
| $ paid by Rangers to Andrew Knizner | -$1,314,785 | ||||||
| $ paid by Nationals to Dylan Floro | -$1,512,097 | ||||||
| $ owed from ATH (Jace Peterson trade) | -$2,000,000 | ||||||
| $ owed from MIA (Josh Bell trade) | -$3,161,290 | ||||||
| $ paid by Marlins to Josh Bell | -$11,088,710 | ||||||
| $ paid by Diamondbacks to Jordan Montgomery | $15,362,903 | ||||||
| $ paid by Diamondbacks to Eugenio Suárez | $10,241,935 | ||||||
| $ paid by Diamondbacks to Josh Naylor | $7,032,258 | ||||||
| $ owed to MIL (Jordan Montgomery trade) | $5,500,000 | ||||||
| $ paid by Diamondbacks to Merrill Kelly | $4,779,570 | ||||||
| $ due for buyout of Joc Pederson | $3,000,000 | ||||||
| $ due for buyout of Randal Grichuk | $1,750,000 | ||||||
| $ paid by Diamondbacks to Randal Grichuk | $1,311,828 | ||||||
| $ due for buyout of Scott McGough | $750,000 | ||||||
| $ paid by Diamondbacks to Shelby Miller | $682,796 | ||||||
| $ paid by Diamondbacks to Alek Thomas | $514,238 | ||||||
| $ due for buyout of Kendall Graveman | $100,000 | ||||||
| $ owed from STL (Nolan Arenado trade) | -$22,000,000 | -$9,000,000 | |||||
| $ due for potential buyout of Lourdes Gurriel Jr. | $5,000,000 | ||||||
| $ due for potential buyout of Michael Soroka | $1,000,000 | ||||||
| $ due for potential buyout of Eduardo Rodriguez | $6,000,000 | ||||||
| $ due for potential buyout of Ketel Marte | $3,000,000 | ||||||
| $ due for potential buyout of Geraldo Perdomo | $3,000,000 | ||||||
| $ due for potential buyout of Corbin Carroll | |||||||
| $ due for potential buyout of Brandon Pfaadt | |||||||
| Estimated Payroll | $172,846,745 | $175,718,924 | $187,581,752 | $130,675,000 | $103,675,000 | $117,175,000 | $104,025,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Mark Melancon | $2,000,000 | ||||||
| $ due for buyout of Zach Davies | $300,000 | ||||||
| $ paid by Marlins to A.J. Puk | -$1,161,290 | ||||||
| $ paid by Rangers to Andrew Knizner | -$1,314,785 | ||||||
| $ paid by Nationals to Dylan Floro | -$1,512,097 | ||||||
| $ owed from ATH (Jace Peterson trade) | -$2,000,000 | ||||||
| $ owed from MIA (Josh Bell trade) | -$3,161,290 | ||||||
| $ paid by Marlins to Josh Bell | -$11,088,710 | ||||||
| $ paid by Diamondbacks to Jordan Montgomery | $15,362,903 | ||||||
| $ paid by Diamondbacks to Eugenio Suárez | $10,241,935 | ||||||
| $ paid by Diamondbacks to Josh Naylor | $7,032,258 | ||||||
| $ owed to MIL (Jordan Montgomery trade) | $5,500,000 | ||||||
| $ paid by Diamondbacks to Merrill Kelly | $4,779,570 | ||||||
| $ due for buyout of Joc Pederson | $3,000,000 | ||||||
| $ due for buyout of Randal Grichuk | $1,750,000 | ||||||
| $ paid by Diamondbacks to Randal Grichuk | $1,311,828 | ||||||
| $ due for buyout of Scott McGough | $750,000 | ||||||
| $ paid by Diamondbacks to Shelby Miller | $682,796 | ||||||
| $ paid by Diamondbacks to Alek Thomas | $514,238 | ||||||
| $ due for buyout of Kendall Graveman | $100,000 | ||||||
| $ owed from STL (Nolan Arenado trade) | -$22,000,000 | -$9,000,000 | |||||
| $ due for potential buyout of Lourdes Gurriel Jr. | $5,000,000 | ||||||
| $ due for potential buyout of Michael Soroka | $1,000,000 | ||||||
| $ due for potential buyout of Eduardo Rodriguez | $6,000,000 | ||||||
| $ due for potential buyout of Ketel Marte | $3,000,000 | ||||||
| $ due for potential buyout of Geraldo Perdomo | $3,000,000 | ||||||
| $ due for potential buyout of Corbin Carroll | |||||||
| $ due for potential buyout of Brandon Pfaadt | |||||||
| Estimated Payroll | $172,846,745 | $175,718,924 | $187,581,752 | $130,675,000 | $103,675,000 | $117,175,000 | $104,025,000 |
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 |
|---|---|---|---|---|---|---|---|
| Eugenio Suárez AAV adjustment (credited for unpaid buyout proportionate to time with team) | -$285,714 | ||||||
| Merrill Kelly AAV adjustment (credited for unpaid buyout) | -$1,000,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Eugenio Suárez AAV adjustment (credited for unpaid buyout proportionate to time with team) | -$285,714 | ||||||
| Merrill Kelly AAV adjustment (credited for unpaid buyout) | -$1,000,000 |
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) | $143,285,714 | $100,811,804 | $195,617,697 | $146,407,288 | $85,407,288 | $85,407,288 | $70,557,288 |
| Salaries for players eligible for arbitration | $33,561,000 | $28,678,118 | $15,325,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $31,647,903 | $4,550,000 | $4,346,257 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$20,238,172 | $44,911,290 | -$21,485,762 | -$9,000,000 | |||
| Sum of Other Payments (Luxury Tax Only) | -$1,285,714 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $11,265,300 | ||||||
| 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 | $220,688,412 | $199,332,165 | $215,969,859 | $160,073,955 | $108,573,955 | $109,073,955 | $94,723,955 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $143,285,714 | $100,811,804 | $195,617,697 | $146,407,288 | $85,407,288 | $85,407,288 | $70,557,288 |
| Salaries for players eligible for arbitration | $33,561,000 | $28,678,118 | $15,325,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $31,647,903 | $4,550,000 | $4,346,257 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$20,238,172 | $44,911,290 | -$21,485,762 | -$9,000,000 | |||
| Sum of Other Payments (Luxury Tax Only) | -$1,285,714 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $11,265,300 | ||||||
| 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 | $220,688,412 | $199,332,165 | $215,969,859 | $160,073,955 | $108,573,955 | $109,073,955 | $94,723,955 |
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.
