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2024
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SAN FRANCISCO GIANTS PLAYER PAYROLL▼
| Estimated 2024 Payroll: | $206M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2023 Payroll: | $195M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Blake Snell | 33.6 | 7.072 | 2 yr, $62M (2024-25); deferrals lower AAV | $29,698,347 | $32,000,000 | $30,000,000 | ||||||
| Robbie Ray | 34.8 | 9.007 | 5 yr, $115M (2022-26) | $24,333,333 | $23,000,000 | $25,000,000 | $25,000,000 | FREE AGENT | ||||
| Matt Chapman | 33.2 | 6.109 | 1 yr, $18M (2024); 6 yr, $151M (2025-30) | $20,000,000 | $18,000,000 | $25,166,667 | $25,166,667 | $25,166,667 | $25,166,667 | $25,166,667 | $25,166,667 | |
| Jung Hoo Lee | 27.9 | 0.000 | 6 yr, $113M (2024-29); can opt out after 2027 | $18,833,333 | $7,833,333 | $16,833,333 | $22,833,333 | $22,833,333 | $21,333,333 | $21,333,333 | FREE AGENT | |
| Michael Conforto | 33.4 | 7.043 | 2 yr, $36M (2023-24; 2024 opt out declined) | $18,000,000 | $18,000,000 | FREE AGENT | ||||||
| Logan Webb | 29.6 | 4.044 | 5 yr, $90M (2024-28) | $18,000,000 | $8,000,000 | $12,000,000 | $23,000,000 | $23,000,000 | $24,000,000 | FREE AGENT | ||
| Mark Canha | 37.4 | 8.092 | 3 yr, $36M (2022-24; 2024 club option exercised) | $11,500,000 | $11,500,000 | FREE AGENT | ||||||
| Taylor Rogers | 35.6 | 7.145 | 3 yr, $33M (2023-25) | $11,000,000 | $12,000,000 | $12,000,000 | FREE AGENT | |||||
| Jordan Hicks | 29.8 | 6.000 | 4 yr, $44M (2024-27) | $11,000,000 | $6,500,000 | $12,500,000 | $12,500,000 | $12,500,000 | FREE AGENT | |||
| Wilmer Flores | 34.9 | 10.003 | 3 yr, $16.5M (2023-25), 2025 player option | $5,500,000 | $6,500,000 | $3,500,000 | FREE AGENT | |||||
| Tom Murphy | 35.3 | 6.092 | 2 yr, $8.25M (2024-25) | $4,125,000 | $4,000,000 | $4,000,000 | $4,000,000 | |||||
| Curt Casali | 37.7 | 7.151 | 1 yr, $0k (2024) | TBD | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Blake Snell | 33.6 | 7.072 | 2 yr, $62M (2024-25); deferrals lower AAV | $29,698,347 | $32,000,000 | $30,000,000 | ||||||
| Robbie Ray | 34.8 | 9.007 | 5 yr, $115M (2022-26) | $24,333,333 | $23,000,000 | $25,000,000 | $25,000,000 | FREE AGENT | ||||
| Matt Chapman | 33.2 | 6.109 | 1 yr, $18M (2024); 6 yr, $151M (2025-30) | $20,000,000 | $18,000,000 | $25,166,667 | $25,166,667 | $25,166,667 | $25,166,667 | $25,166,667 | $25,166,667 | |
| Jung Hoo Lee | 27.9 | 0.000 | 6 yr, $113M (2024-29); can opt out after 2027 | $18,833,333 | $7,833,333 | $16,833,333 | $22,833,333 | $22,833,333 | $21,333,333 | $21,333,333 | FREE AGENT | |
| Michael Conforto | 33.4 | 7.043 | 2 yr, $36M (2023-24; 2024 opt out declined) | $18,000,000 | $18,000,000 | FREE AGENT | ||||||
| Logan Webb | 29.6 | 4.044 | 5 yr, $90M (2024-28) | $18,000,000 | $8,000,000 | $12,000,000 | $23,000,000 | $23,000,000 | $24,000,000 | FREE AGENT | ||
| Mark Canha | 37.4 | 8.092 | 3 yr, $36M (2022-24; 2024 club option exercised) | $11,500,000 | $11,500,000 | FREE AGENT | ||||||
| Taylor Rogers | 35.6 | 7.145 | 3 yr, $33M (2023-25) | $11,000,000 | $12,000,000 | $12,000,000 | FREE AGENT | |||||
| Jordan Hicks | 29.8 | 6.000 | 4 yr, $44M (2024-27) | $11,000,000 | $6,500,000 | $12,500,000 | $12,500,000 | $12,500,000 | FREE AGENT | |||
| Wilmer Flores | 34.9 | 10.003 | 3 yr, $16.5M (2023-25), 2025 player option | $5,500,000 | $6,500,000 | $3,500,000 | FREE AGENT | |||||
| Tom Murphy | 35.3 | 6.092 | 2 yr, $8.25M (2024-25) | $4,125,000 | $4,000,000 | $4,000,000 | $4,000,000 | |||||
| Curt Casali | 37.7 | 7.151 | 1 yr, $0k (2024) | TBD | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mike Yastrzemski | 35.9 | 4.128 | 1 yr, $7.9M (2024) | $7,900,000 | ARB 3 | FREE AGENT | ||||||
| LaMonte Wade Jr. | 32.5 | 4.035 | 1 yr, $3.5M (2024) | $3,500,000 | ARB 3 | FREE AGENT | ||||||
| Tyler Rogers | 35.6 | 4.034 | 1 yr, $3.2M (2024) | $3,200,000 | ARB 3 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mike Yastrzemski | 35.9 | 4.128 | 1 yr, $7.9M (2024) | $7,900,000 | ARB 3 | FREE AGENT | ||||||
| LaMonte Wade Jr. | 32.5 | 4.035 | 1 yr, $3.5M (2024) | $3,500,000 | ARB 3 | FREE AGENT | ||||||
| Tyler Rogers | 35.6 | 4.034 | 1 yr, $3.2M (2024) | $3,200,000 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Camilo Doval | 29.0 | 2.071 | 1 yr, $770k (2024) | $770,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Patrick Bailey | 27.1 | 0.136 | 1 yr, $747.5k (2024) | $747,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Ryan Walker | 30.6 | 0.136 | 1 yr, $747.5k (2024) | $747,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Kyle Harrison | 24.9 | 0.041 | 1 yr, $743.75k (2024) | $743,750 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Keaton Winn | 28.4 | 0.053 | 1 yr, $743.75k (2024) | $743,750 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Heliot Ramos | 26.8 | 0.130 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Randy Rodríguez | 26.9 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Erik Miller | 28.4 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Tyler Fitzgerald | 28.8 | 0.011 | 1 yr, $741.875k (2024) | $741,875 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | ||
| Estimated salaries for other pre-arbitration players | $6,660,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Camilo Doval | 29.0 | 2.071 | 1 yr, $770k (2024) | $770,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Patrick Bailey | 27.1 | 0.136 | 1 yr, $747.5k (2024) | $747,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Ryan Walker | 30.6 | 0.136 | 1 yr, $747.5k (2024) | $747,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Kyle Harrison | 24.9 | 0.041 | 1 yr, $743.75k (2024) | $743,750 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Keaton Winn | 28.4 | 0.053 | 1 yr, $743.75k (2024) | $743,750 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Heliot Ramos | 26.8 | 0.130 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Randy Rodríguez | 26.9 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Erik Miller | 28.4 | 0.000 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Tyler Fitzgerald | 28.8 | 0.011 | 1 yr, $741.875k (2024) | $741,875 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | ||
| Estimated salaries for other pre-arbitration players | $6,660,000 | |||||||||||
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Thairo Estrada | 30.4 | 3.169 | 1 yr, $4.7M (2024) | $4,700,000 | $4,700,000 | |||||||
| J.D. Davis | 33.2 | 5.137 | 1 yr, $1.113M (2024); 30 days termination pay | $1,112,903 | $1,112,903 | |||||||
| Ryan McKenna | 29.4 | 2.123 | 1 yr, $800k (2024) | $800,000 | $800,000 | |||||||
| Nick Ahmed | 36.3 | 9.046 | 1 yr, $429.677k (2024); $850k, prorated | $429,677 | $429,677 | |||||||
| Tyler Matzek | 35.7 | 5.019 | 2 yr, $3.1M (2023-24) | $1,900,000 | $1,900,000 | $5,500,000 |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Thairo Estrada | 30.4 | 3.169 | 1 yr, $4.7M (2024) | $4,700,000 | $4,700,000 | |||||||
| J.D. Davis | 33.2 | 5.137 | 1 yr, $1.113M (2024); 30 days termination pay | $1,112,903 | $1,112,903 | |||||||
| Ryan McKenna | 29.4 | 2.123 | 1 yr, $800k (2024) | $800,000 | $800,000 | |||||||
| Nick Ahmed | 36.3 | 9.046 | 1 yr, $429.677k (2024); $850k, prorated | $429,677 | $429,677 | |||||||
| Tyler Matzek | 35.7 | 5.019 | 2 yr, $3.1M (2023-24) | $1,900,000 | $1,900,000 | $5,500,000 |
Incentives▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Jordan Hicks | $83,333 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Jordan Hicks | $83,333 |
Other Payments▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ paid by Giants to Jorge Soler and Luke Jackson | $12,000,000 | ||||||
| $ paid by Giants to Alex Cobb | $6,720,430 | ||||||
| $ owed to SEA (Ray/Haniger/DeSclafani trade) | $6,000,000 | ||||||
| $ owed to ATH (Ross Stripling trade) | $3,250,000 | ||||||
| $ paid by Giants to Austin Slater | $2,193,548 | ||||||
| Robbie Ray assignment bonus | $1,000,000 | ||||||
| $ paid to Alex Young | $56,129 | ||||||
| $ owed from LAA (Mike Baumann trade) | -$100,000 | ||||||
| $ paid by Orioles to Ryan McKenna | -$223,656 | ||||||
| $ paid by Braves to Tyler Matzek | -$1,266,667 | ||||||
| $ paid by Tigers to Mark Canha | -$7,728,495 | ||||||
| $ paid by Giants to Mike Yastrzemski | $6,315,860 | ||||||
| $ owed to CIN (Taylor Rogers trade) | $6,000,000 | ||||||
| $ paid by Giants to Jordan Hicks | $5,225,806 | ||||||
| $ paid by Giants to Tyler Rogers | $3,556,452 | ||||||
| $ paid by Giants to Camilo Doval | $3,089,651 | ||||||
| Jorge Soler signing bonus | $3,000,000 | $3,000,000 | |||||
| $ paid by Giants to LaMonte Wade Jr. | $1,989,247 | ||||||
| Jordan Hicks signing bonus (paid by SF) | $500,000 | $500,000 | $500,000 | ||||
| Rafael Devers signing bonus | -$2,000,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 | |
| $ paid by Red Sox to Rafael Devers | -$11,975,806 | ||||||
| $ due for buyout of Tom Murphy | $250,000 | ||||||
| $ due for potential buyout of Rowan Wick | $100,000 | ||||||
| $ due for potential buyout of Adrian Houser | $4,000,000 | ||||||
| Estimated Payroll | $206,236,910 | $160,198,906 | $185,876,813 | $157,742,857 | $136,642,857 | $108,642,857 | $87,309,524 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ paid by Giants to Jorge Soler and Luke Jackson | $12,000,000 | ||||||
| $ paid by Giants to Alex Cobb | $6,720,430 | ||||||
| $ owed to SEA (Ray/Haniger/DeSclafani trade) | $6,000,000 | ||||||
| $ owed to ATH (Ross Stripling trade) | $3,250,000 | ||||||
| $ paid by Giants to Austin Slater | $2,193,548 | ||||||
| Robbie Ray assignment bonus | $1,000,000 | ||||||
| $ paid to Alex Young | $56,129 | ||||||
| $ owed from LAA (Mike Baumann trade) | -$100,000 | ||||||
| $ paid by Orioles to Ryan McKenna | -$223,656 | ||||||
| $ paid by Braves to Tyler Matzek | -$1,266,667 | ||||||
| $ paid by Tigers to Mark Canha | -$7,728,495 | ||||||
| $ paid by Giants to Mike Yastrzemski | $6,315,860 | ||||||
| $ owed to CIN (Taylor Rogers trade) | $6,000,000 | ||||||
| $ paid by Giants to Jordan Hicks | $5,225,806 | ||||||
| $ paid by Giants to Tyler Rogers | $3,556,452 | ||||||
| $ paid by Giants to Camilo Doval | $3,089,651 | ||||||
| Jorge Soler signing bonus | $3,000,000 | $3,000,000 | |||||
| $ paid by Giants to LaMonte Wade Jr. | $1,989,247 | ||||||
| Jordan Hicks signing bonus (paid by SF) | $500,000 | $500,000 | $500,000 | ||||
| Rafael Devers signing bonus | -$2,000,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 | |
| $ paid by Red Sox to Rafael Devers | -$11,975,806 | ||||||
| $ due for buyout of Tom Murphy | $250,000 | ||||||
| $ due for potential buyout of Rowan Wick | $100,000 | ||||||
| $ due for potential buyout of Adrian Houser | $4,000,000 | ||||||
| Estimated Payroll | $206,236,910 | $160,198,906 | $185,876,813 | $157,742,857 | $136,642,857 | $108,642,857 | $87,309,524 |
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 |
|---|---|---|---|---|---|---|---|
| Jorge Soler AAV adjustment | $2,285,714 | -$1,142,857 | -$1,142,857 | ||||
| Luke Jackson AAV adjustment | $500,000 | ||||||
| Alex Cobb AAV adjustment (credited for unpaid buyout) | -$2,000,000 | ||||||
| Devers AAV adjustment (mostly covered by $ paid by Red Sox, but slight difference) | -$940,679 | ||||||
| Taylor Rogers AAV adjustment (credited because AAV of money they actually paid ended up lower) | -$1,500,000 | ||||||
| Jordan Hicks AAV adjustment (credited because AAV of money they actually paid ended up lower) | -$1,800,652 | -$1,287,149 | -$1,287,149 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Jorge Soler AAV adjustment | $2,285,714 | -$1,142,857 | -$1,142,857 | ||||
| Luke Jackson AAV adjustment | $500,000 | ||||||
| Alex Cobb AAV adjustment (credited for unpaid buyout) | -$2,000,000 | ||||||
| Devers AAV adjustment (mostly covered by $ paid by Red Sox, but slight difference) | -$940,679 | ||||||
| Taylor Rogers AAV adjustment (credited because AAV of money they actually paid ended up lower) | -$1,500,000 | ||||||
| Jordan Hicks AAV adjustment (credited because AAV of money they actually paid ended up lower) | -$1,800,652 | -$1,287,149 | -$1,287,149 |
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) | $171,990,013 | $166,618,408 | $186,011,634 | $138,910,075 | $117,660,075 | $99,660,075 | $80,826,742 |
| Salaries for players eligible for arbitration | $14,600,000 | $6,588,984 | |||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $8,942,580 | $354,839 | $1,614,972 | ||||
| Earned incentives and escalators | $83,333 | ||||||
| Sum of Other Payments (does not include potential buyouts) | $21,901,289 | $15,701,210 | $1,500,000 | -$1,500,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 |
| Sum of Other Payments (Luxury Tax Only) | $785,714 | -$5,384,188 | -$2,430,006 | -$1,287,149 | |||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $13,376,375 | ||||||
| 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 | $252,845,971 | $198,956,936 | $215,452,251 | $158,789,593 | $138,826,742 | $121,326,742 | $102,993,409 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $171,990,013 | $166,618,408 | $186,011,634 | $138,910,075 | $117,660,075 | $99,660,075 | $80,826,742 |
| Salaries for players eligible for arbitration | $14,600,000 | $6,588,984 | |||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $8,942,580 | $354,839 | $1,614,972 | ||||
| Earned incentives and escalators | $83,333 | ||||||
| Sum of Other Payments (does not include potential buyouts) | $21,901,289 | $15,701,210 | $1,500,000 | -$1,500,000 | -$2,000,000 | -$2,000,000 | -$2,000,000 |
| Sum of Other Payments (Luxury Tax Only) | $785,714 | -$5,384,188 | -$2,430,006 | -$1,287,149 | |||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $13,376,375 | ||||||
| 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 | $252,845,971 | $198,956,936 | $215,452,251 | $158,789,593 | $138,826,742 | $121,326,742 | $102,993,409 |
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.
