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2024
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TAMPA BAY RAYS PLAYER PAYROLL▼
| Estimated 2024 Payroll: | $88M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2023 Payroll: | $77M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Yandy Díaz | 34.9 | 5.122 | 4 yr, $36M (2023-26), 2027 club option; vests at $13M w/ 500+ 2026 PA, passed physical | $9,000,000 | $8,000,000 | $10,000,000 | $12,000,000 | $10,000,000 | ||||
| Jeffrey Springs | 33.8 | 5.055 | 4 yr, $31M (2023-26), 2027 club option | $7,750,000 | $5,250,000 | $10,500,000 | $10,500,000 | $15,000,000 | ||||
| Brandon Lowe | 32.0 | 5.058 | 6 yr, $24.5M (2019-24), 2025-26 club options | $4,000,000 | $8,750,000 | $10,500,000 | $11,500,000 | FREE AGENT | ||||
| Pete Fairbanks | 32.6 | 4.057 | 3 yr, $12M (2023-25) | $4,000,000 | $3,666,667 | $3,666,667 | $12,500,000 | |||||
| Shane McClanahan | 29.2 | 2.158 | 2 yr, $7.2M (2024-25) | $3,600,000 | $3,600,000 | $3,600,000 | ARB 3 | ARB 4 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Yandy Díaz | 34.9 | 5.122 | 4 yr, $36M (2023-26), 2027 club option; vests at $13M w/ 500+ 2026 PA, passed physical | $9,000,000 | $8,000,000 | $10,000,000 | $12,000,000 | $10,000,000 | ||||
| Jeffrey Springs | 33.8 | 5.055 | 4 yr, $31M (2023-26), 2027 club option | $7,750,000 | $5,250,000 | $10,500,000 | $10,500,000 | $15,000,000 | ||||
| Brandon Lowe | 32.0 | 5.058 | 6 yr, $24.5M (2019-24), 2025-26 club options | $4,000,000 | $8,750,000 | $10,500,000 | $11,500,000 | FREE AGENT | ||||
| Pete Fairbanks | 32.6 | 4.057 | 3 yr, $12M (2023-25) | $4,000,000 | $3,666,667 | $3,666,667 | $12,500,000 | |||||
| Shane McClanahan | 29.2 | 2.158 | 2 yr, $7.2M (2024-25) | $3,600,000 | $3,600,000 | $3,600,000 | ARB 3 | ARB 4 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Colin Poche | 32.5 | 4.114 | 1 yr, $2.375M (2024) | $2,375,000 | ARB 3 | FREE AGENT | ||||||
| Tyler Alexander | 32.0 | 4.058 | 1 yr, $1.95M (2024) | $1,950,000 | ARB 3 | FREE AGENT | ||||||
| Zack Littell | 30.8 | 4.043 | 1 yr, $1.85M (2024) | $1,850,000 | ARB 3 | FREE AGENT | ||||||
| Dylan Carlson | 27.7 | 3.104 | 1 yr, $2.35M (2024) | $2,350,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Drew Rasmussen | 31.0 | 3.111 | 1 yr, $1.862M (2024) | $1,862,500 | ARB 2 | ARB 3 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Colin Poche | 32.5 | 4.114 | 1 yr, $2.375M (2024) | $2,375,000 | ARB 3 | FREE AGENT | ||||||
| Tyler Alexander | 32.0 | 4.058 | 1 yr, $1.95M (2024) | $1,950,000 | ARB 3 | FREE AGENT | ||||||
| Zack Littell | 30.8 | 4.043 | 1 yr, $1.85M (2024) | $1,850,000 | ARB 3 | FREE AGENT | ||||||
| Dylan Carlson | 27.7 | 3.104 | 1 yr, $2.35M (2024) | $2,350,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Drew Rasmussen | 31.0 | 3.111 | 1 yr, $1.862M (2024) | $1,862,500 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jose Siri | 31.0 | 2.015 | 1 yr, $757.8k (2024) | $757,800 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Taylor Walls | 30.0 | 2.092 | 1 yr, $757.3k (2024) | $757,300 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Ben Rortvedt | 28.8 | 2.043 | 1 yr, $755.4k (2024) | $755,400 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Richard Lovelady | 31.0 | 2.026 | 1 yr, $750k (2024) | $750,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Garrett Cleavinger | 32.2 | 2.060 | 1 yr, $746.9k (2024) | $746,900 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Christopher Morel | 27.1 | 1.117 | 1 yr, $767k (2024) | $767,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Josh Lowe | 28.5 | 1.093 | 1 yr, $755.7k (2024) | $755,700 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Edwin Uceta | 28.5 | 1.048 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Kevin Kelly | 28.6 | 1.000 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Ryan Pepiot | 28.9 | 1.005 | 1 yr, $744.9k (2024) | $744,900 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Shane Baz | 27.1 | 2.014 | 1 yr, $743.6k (2024) | $743,600 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| José Caballero | 29.9 | 0.170 | 1 yr, $751.7k (2024) | $751,700 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Richie Palacios | 29.2 | 0.156 | 1 yr, $745.2k (2024) | $745,200 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| René Pinto | 29.7 | 0.150 | 1 yr, $745.1k (2024) | $745,100 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Taj Bradley | 25.3 | 0.114 | 1 yr, $743.3k (2024) | $743,300 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Junior Caminero | 23.0 | 0.010 | 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 | $5,920,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jose Siri | 31.0 | 2.015 | 1 yr, $757.8k (2024) | $757,800 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Taylor Walls | 30.0 | 2.092 | 1 yr, $757.3k (2024) | $757,300 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Ben Rortvedt | 28.8 | 2.043 | 1 yr, $755.4k (2024) | $755,400 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Richard Lovelady | 31.0 | 2.026 | 1 yr, $750k (2024) | $750,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Garrett Cleavinger | 32.2 | 2.060 | 1 yr, $746.9k (2024) | $746,900 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Christopher Morel | 27.1 | 1.117 | 1 yr, $767k (2024) | $767,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Josh Lowe | 28.5 | 1.093 | 1 yr, $755.7k (2024) | $755,700 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Edwin Uceta | 28.5 | 1.048 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Kevin Kelly | 28.6 | 1.000 | 1 yr, $745k (2024) | $745,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Ryan Pepiot | 28.9 | 1.005 | 1 yr, $744.9k (2024) | $744,900 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Shane Baz | 27.1 | 2.014 | 1 yr, $743.6k (2024) | $743,600 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| José Caballero | 29.9 | 0.170 | 1 yr, $751.7k (2024) | $751,700 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Richie Palacios | 29.2 | 0.156 | 1 yr, $745.2k (2024) | $745,200 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| René Pinto | 29.7 | 0.150 | 1 yr, $745.1k (2024) | $745,100 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Taj Bradley | 25.3 | 0.114 | 1 yr, $743.3k (2024) | $743,300 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Junior Caminero | 23.0 | 0.010 | 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 | $5,920,000 | |||||||||||
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Harold Ramírez | 31.9 | 4.124 | 1 yr, $3.8M (2024) | $3,800,000 | $3,800,000 | |||||||
| Chris Devenski | 35.7 | 7.020 | 1 yr, $1.1M (2024) | $1,100,000 | $1,000,000 | $2,000,000 |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Harold Ramírez | 31.9 | 4.124 | 1 yr, $3.8M (2024) | $3,800,000 | $3,800,000 | |||||||
| Chris Devenski | 35.7 | 7.020 | 1 yr, $1.1M (2024) | $1,100,000 | $1,000,000 | $2,000,000 |
Incentives▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Pete Fairbanks | $150,000 | ||||||
| Incentives earned by Drew Rasmussen (option escalator) | $2,250,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Pete Fairbanks | $150,000 | ||||||
| Incentives earned by Drew Rasmussen (option escalator) | $2,250,000 |
Other Payments▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ paid by Rays to Zach Eflin | $7,155,914 | ||||||
| $ paid by Rays to Randy Arozarena | $5,225,806 | ||||||
| $ paid by Rays to Phil Maton | $3,461,022 | ||||||
| $ paid by Rays to Aaron Civale | $2,555,376 | ||||||
| $ paid by Rays to Isaac Paredes | $2,248,387 | ||||||
| $ owed to LAD (Margot/Glasnow trade) | $2,000,000 | $2,000,000 | |||||
| $ paid by Rays to Jason Adam | $1,785,454 | ||||||
| $ paid to Shawn Armstrong | $1,377,688 | ||||||
| $ owed to BAL (Assignment bonus for Zach Eflin paid by Rays) | $1,000,000 | ||||||
| $ paid by Rays to Amed Rosario | $1,000,000 | ||||||
| $ owed from STL (Dylan Carlson trade) | -$98,387 | ||||||
| Salary forfeited by Yandy Díaz (restricted list, family reasons) | -$376,344 | ||||||
| $ paid by Nationals to Harold Ramírez | -$389,892 | ||||||
| $ paid by Cardinals to Dylan Carlson | -$1,579,301 | ||||||
| $ paid by Rays to Ha-Seong Kim | $11,112,903 | ||||||
| $ paid by Rays to Danny Jansen | $5,333,333 | ||||||
| $ paid by Rays to Zack Littell | $3,874,839 | ||||||
| $ paid by Rays to Ben Rortvedt | $768,145 | ||||||
| $ due for buyout of Chris Devenski | $100,000 | ||||||
| $ paid by White Sox to Matt Thaiss | -$333,333 | ||||||
| $ paid by White Sox to Adrian Houser | -$529,829 | ||||||
| $ paid by Marlins to Nick Fortes | -$1,240,000 | ||||||
| $ paid by Twins to Griffin Jax | -$1,614,812 | ||||||
| $ due for buyout of Pete Fairbanks | $1,000,000 | ||||||
| $ due for potential buyout of Nick Martinez | $4,000,000 | ||||||
| $ due for potential buyout of Drew Rasmussen | $500,000 | ||||||
| $ due for potential buyout of Cedric Mullins | $500,000 | ||||||
| $ due for potential buyout of Wander Franco | |||||||
| Estimated Payroll | $87,890,790 | $61,870,978 | $76,390,000 | $12,500,000 | $0 | $0 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ paid by Rays to Zach Eflin | $7,155,914 | ||||||
| $ paid by Rays to Randy Arozarena | $5,225,806 | ||||||
| $ paid by Rays to Phil Maton | $3,461,022 | ||||||
| $ paid by Rays to Aaron Civale | $2,555,376 | ||||||
| $ paid by Rays to Isaac Paredes | $2,248,387 | ||||||
| $ owed to LAD (Margot/Glasnow trade) | $2,000,000 | $2,000,000 | |||||
| $ paid by Rays to Jason Adam | $1,785,454 | ||||||
| $ paid to Shawn Armstrong | $1,377,688 | ||||||
| $ owed to BAL (Assignment bonus for Zach Eflin paid by Rays) | $1,000,000 | ||||||
| $ paid by Rays to Amed Rosario | $1,000,000 | ||||||
| $ owed from STL (Dylan Carlson trade) | -$98,387 | ||||||
| Salary forfeited by Yandy Díaz (restricted list, family reasons) | -$376,344 | ||||||
| $ paid by Nationals to Harold Ramírez | -$389,892 | ||||||
| $ paid by Cardinals to Dylan Carlson | -$1,579,301 | ||||||
| $ paid by Rays to Ha-Seong Kim | $11,112,903 | ||||||
| $ paid by Rays to Danny Jansen | $5,333,333 | ||||||
| $ paid by Rays to Zack Littell | $3,874,839 | ||||||
| $ paid by Rays to Ben Rortvedt | $768,145 | ||||||
| $ due for buyout of Chris Devenski | $100,000 | ||||||
| $ paid by White Sox to Matt Thaiss | -$333,333 | ||||||
| $ paid by White Sox to Adrian Houser | -$529,829 | ||||||
| $ paid by Marlins to Nick Fortes | -$1,240,000 | ||||||
| $ paid by Twins to Griffin Jax | -$1,614,812 | ||||||
| $ due for buyout of Pete Fairbanks | $1,000,000 | ||||||
| $ due for potential buyout of Nick Martinez | $4,000,000 | ||||||
| $ due for potential buyout of Drew Rasmussen | $500,000 | ||||||
| $ due for potential buyout of Cedric Mullins | $500,000 | ||||||
| $ due for potential buyout of Wander Franco | |||||||
| Estimated Payroll | $87,890,790 | $61,870,978 | $76,390,000 | $12,500,000 | $0 | $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 |
|---|---|---|---|---|---|---|---|
| $ owed to LAD (Margot/Glasnow trade (luxury tax only)) | $2,000,000 | ||||||
| Raley AAV adjustment (credited for unpaid buyout; spent half of contract with team) | -$625,000 | ||||||
| Tyler Glasnow AAV adjustment (Dodgers extension replaced Rays deal) | -$9,285,000 | ||||||
| Brandon Lowe AAV adjustment (credited for unpaid buyout) | -$1,000,000 | ||||||
| $ owed from LAD (Margot/Glasnow trade (TBR gets tax credit if club option declined)) | -$2,000,000 | ||||||
| Taylor Walls AAV adjustment (credited for unpaid buyout) | -$50,000 | ||||||
| Brandon Lowe AAV adjustment (credited for unpaid buyout) | -$500,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ owed to LAD (Margot/Glasnow trade (luxury tax only)) | $2,000,000 | ||||||
| Raley AAV adjustment (credited for unpaid buyout; spent half of contract with team) | -$625,000 | ||||||
| Tyler Glasnow AAV adjustment (Dodgers extension replaced Rays deal) | -$9,285,000 | ||||||
| Brandon Lowe AAV adjustment (credited for unpaid buyout) | -$1,000,000 | ||||||
| $ owed from LAD (Margot/Glasnow trade (TBR gets tax credit if club option declined)) | -$2,000,000 | ||||||
| Taylor Walls AAV adjustment (credited for unpaid buyout) | -$50,000 | ||||||
| Brandon Lowe AAV adjustment (credited for unpaid buyout) | -$500,000 |
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) | $28,350,000 | $33,708,065 | $46,700,000 | $7,500,000 | |||
| Salaries for players eligible for arbitration | $10,387,500 | $7,775,000 | $28,690,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $4,900,000 | $2,300,000 | |||||
| Earned incentives and escalators | $150,000 | ||||||
| Sum of Other Payments (does not include potential buyouts) | $25,365,723 | $19,371,246 | |||||
| Sum of Other Payments (Luxury Tax Only) | -$7,910,000 | -$3,000,000 | -$550,000 | ||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $17,920,900 | ||||||
| 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 | |
| Estimated player benefits to be paid | $17,000,000 | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $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 | |
| Estimated Luxury Tax Payroll | $100,330,790 | $81,820,978 | $97,006,667 | $30,166,667 | $23,166,667 | $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) | $28,350,000 | $33,708,065 | $46,700,000 | $7,500,000 | |||
| Salaries for players eligible for arbitration | $10,387,500 | $7,775,000 | $28,690,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $4,900,000 | $2,300,000 | |||||
| Earned incentives and escalators | $150,000 | ||||||
| Sum of Other Payments (does not include potential buyouts) | $25,365,723 | $19,371,246 | |||||
| Sum of Other Payments (Luxury Tax Only) | -$7,910,000 | -$3,000,000 | -$550,000 | ||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $17,920,900 | ||||||
| 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 | |
| Estimated player benefits to be paid | $17,000,000 | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $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 | |
| Estimated Luxury Tax Payroll | $100,330,790 | $81,820,978 | $97,006,667 | $30,166,667 | $23,166,667 | $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.
