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BOSTON RED SOX PLAYER PAYROLL▼
| Estimated 2025 Payroll: | $205M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2024 Payroll: | $184M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Alex Bregman | 31.4 | 8.070 | 3 yr, $120M (2025-27); can opt out after 2025 or 2026; deferrals lower AAV | $31,701,975 | $40,000,000 | $40,000,000 | $40,000,000 | FREE AGENT | |||
| Trevor Story | 32.7 | 9.000 | 6 yr, $140M (2022-27), 2028 club option; opt out after 2025 that club can void by exercising 2028 option | $23,333,333 | $22,500,000 | $25,000,000 | $25,000,000 | $25,000,000 | |||
| Walker Buehler | 31.0 | 6.168 | 1 yr, $21.05M (2025), 2026 mutual option | $21,050,000 | $18,050,000 | $25,000,000 | |||||
| Lucas Giolito | 31.1 | 7.080 | 2 yr, $38.5M (2024-25), 2026 mutual option; $14M club option if under 140 IP in 2025 | $19,250,000 | $19,000,000 | $19,000,000 | |||||
| Masataka Yoshida | 32.1 | 2.000 | 5 yr, $90M (2023-27) | $18,000,000 | $18,600,000 | $18,600,000 | $18,600,000 | FREE AGENT | |||
| Jordan Hicks | 28.9 | 7.000 | 4 yr, $44M (2024-27) | $12,500,000 | $12,500,000 | $12,500,000 | $12,500,000 | FREE AGENT | |||
| Steven Matz | 34.2 | 9.099 | 4 yr, $44M (2022-25) | $12,000,000 | $12,500,000 | FREE AGENT | |||||
| Aroldis Chapman | 37.5 | 14.009 | 1 yr, $10.75M (2025) | $10,750,000 | $10,750,000 | FREE AGENT | |||||
| Brayan Bello | 26.2 | 2.082 | 6 yr, $55M (2024-29), 2030 club option | $9,166,667 | $2,666,667 | $6,166,667 | $8,666,667 | $16,166,667 | $19,166,667 | $21,000,000 | |
| Patrick Sandoval | 28.8 | 4.149 | 2 yr, $18.25M (2025-26) | $9,125,000 | $5,500,000 | $12,750,000 | FREE AGENT | ||||
| Kristian Campbell | 23.1 | 8 yr, $60M (2025-32), 2033-34 club options | $7,500,000 | $1,250,000 | $2,250,000 | $3,250,000 | $4,250,000 | $6,250,000 | $9,250,000 | $13,250,000 | |
| Ceddanne Rafaela | 24.9 | 1.035 | 8 yr, $50M (2024-31), 2032 club option | $6,250,000 | $1,250,000 | $2,250,000 | $3,750,000 | $5,750,000 | $7,750,000 | $10,750,000 | $13,250,000 |
| Liam Hendriks | 36.5 | 10.164 | 2 yr, $10M (2024-25), 2026 mutual option | $5,000,000 | $6,000,000 | $12,000,000 | |||||
| Garrett Whitlock | 29.2 | 4.000 | 4 yr, $18.75M (2023-26), 2027-28 club options | $4,687,500 | $5,500,000 | $7,500,000 | $8,250,000 | $10,500,000 | |||
| Jarren Duran | 28.9 | 2.155 | 1 yr, $3.85M (2025), 2026 club option | $3,850,000 | $3,750,000 | $8,000,000 | ARB 3 | ARB 4 | FREE AGENT | ||
| Garrett Crochet | 26.1 | 4.028 | 1 yr, $3.8M (2025); 6 yr, $170M (2026-31); can opt out after 2030 | $3,800,000 | $3,800,000 | $24,800,000 | $28,800,000 | $28,800,000 | $28,800,000 | $28,800,000 | $30,000,000 |
| Justin Wilson | 38.0 | 12.035 | 1 yr, $2.25M (2025) | $2,250,000 | $2,250,000 | FREE AGENT | |||||
| Rob Refsnyder | 34.4 | 6.048 | 2 yr, $3.95M (2024-25) | $2,100,000 | $2,100,000 | FREE AGENT | |||||
| Roman Anthony | 21.3 | 1 yr, $760k (2025); 8 yr, $130M (2026-33), 2034 club option | $760,000 | $760,000 | $2,625,000 | $4,625,000 | $8,625,000 | $15,625,000 | $19,625,000 | $23,625,000 |
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Alex Bregman | 31.4 | 8.070 | 3 yr, $120M (2025-27); can opt out after 2025 or 2026; deferrals lower AAV | $31,701,975 | $40,000,000 | $40,000,000 | $40,000,000 | FREE AGENT | |||
| Trevor Story | 32.7 | 9.000 | 6 yr, $140M (2022-27), 2028 club option; opt out after 2025 that club can void by exercising 2028 option | $23,333,333 | $22,500,000 | $25,000,000 | $25,000,000 | $25,000,000 | |||
| Walker Buehler | 31.0 | 6.168 | 1 yr, $21.05M (2025), 2026 mutual option | $21,050,000 | $18,050,000 | $25,000,000 | |||||
| Lucas Giolito | 31.1 | 7.080 | 2 yr, $38.5M (2024-25), 2026 mutual option; $14M club option if under 140 IP in 2025 | $19,250,000 | $19,000,000 | $19,000,000 | |||||
| Masataka Yoshida | 32.1 | 2.000 | 5 yr, $90M (2023-27) | $18,000,000 | $18,600,000 | $18,600,000 | $18,600,000 | FREE AGENT | |||
| Jordan Hicks | 28.9 | 7.000 | 4 yr, $44M (2024-27) | $12,500,000 | $12,500,000 | $12,500,000 | $12,500,000 | FREE AGENT | |||
| Steven Matz | 34.2 | 9.099 | 4 yr, $44M (2022-25) | $12,000,000 | $12,500,000 | FREE AGENT | |||||
| Aroldis Chapman | 37.5 | 14.009 | 1 yr, $10.75M (2025) | $10,750,000 | $10,750,000 | FREE AGENT | |||||
| Brayan Bello | 26.2 | 2.082 | 6 yr, $55M (2024-29), 2030 club option | $9,166,667 | $2,666,667 | $6,166,667 | $8,666,667 | $16,166,667 | $19,166,667 | $21,000,000 | |
| Patrick Sandoval | 28.8 | 4.149 | 2 yr, $18.25M (2025-26) | $9,125,000 | $5,500,000 | $12,750,000 | FREE AGENT | ||||
| Kristian Campbell | 23.1 | 8 yr, $60M (2025-32), 2033-34 club options | $7,500,000 | $1,250,000 | $2,250,000 | $3,250,000 | $4,250,000 | $6,250,000 | $9,250,000 | $13,250,000 | |
| Ceddanne Rafaela | 24.9 | 1.035 | 8 yr, $50M (2024-31), 2032 club option | $6,250,000 | $1,250,000 | $2,250,000 | $3,750,000 | $5,750,000 | $7,750,000 | $10,750,000 | $13,250,000 |
| Liam Hendriks | 36.5 | 10.164 | 2 yr, $10M (2024-25), 2026 mutual option | $5,000,000 | $6,000,000 | $12,000,000 | |||||
| Garrett Whitlock | 29.2 | 4.000 | 4 yr, $18.75M (2023-26), 2027-28 club options | $4,687,500 | $5,500,000 | $7,500,000 | $8,250,000 | $10,500,000 | |||
| Jarren Duran | 28.9 | 2.155 | 1 yr, $3.85M (2025), 2026 club option | $3,850,000 | $3,750,000 | $8,000,000 | ARB 3 | ARB 4 | FREE AGENT | ||
| Garrett Crochet | 26.1 | 4.028 | 1 yr, $3.8M (2025); 6 yr, $170M (2026-31); can opt out after 2030 | $3,800,000 | $3,800,000 | $24,800,000 | $28,800,000 | $28,800,000 | $28,800,000 | $28,800,000 | $30,000,000 |
| Justin Wilson | 38.0 | 12.035 | 1 yr, $2.25M (2025) | $2,250,000 | $2,250,000 | FREE AGENT | |||||
| Rob Refsnyder | 34.4 | 6.048 | 2 yr, $3.95M (2024-25) | $2,100,000 | $2,100,000 | FREE AGENT | |||||
| Roman Anthony | 21.3 | 1 yr, $760k (2025); 8 yr, $130M (2026-33), 2034 club option | $760,000 | $760,000 | $2,625,000 | $4,625,000 | $8,625,000 | $15,625,000 | $19,625,000 | $23,625,000 |
| Salaries for players heading to an arbitration hearing are shown as the midpoint of the figures the team and player filed. | Legend: | Estimated Arb |
|---|
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Dustin May | 27.9 | 5.059 | 1 yr, $2.135M (2025) | $2,135,000 | FREE AGENT | ||||||
| Tanner Houck | 29.1 | 3.100 | 1 yr, $3.95M (2025) | $3,950,000 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Abraham Toro | 28.6 | 3.165 | 1 yr, $801.1k (2025); $1M, prorated | $801,075 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Kutter Crawford | 29.4 | 2.136 | 1 yr, $2.75M (2025) | $2,750,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Dustin May | 27.9 | 5.059 | 1 yr, $2.135M (2025) | $2,135,000 | FREE AGENT | ||||||
| Tanner Houck | 29.1 | 3.100 | 1 yr, $3.95M (2025) | $3,950,000 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Abraham Toro | 28.6 | 3.165 | 1 yr, $801.1k (2025); $1M, prorated | $801,075 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Kutter Crawford | 29.4 | 2.136 | 1 yr, $2.75M (2025) | $2,750,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
Notable Players Not Yet Eligible For Arbitration▼
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Connor Wong | 29.2 | 2.079 | 1 yr, $790k (2025) | $790,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Triston Casas | 25.6 | 2.032 | 1 yr, $774k (2025) | $774,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Cooper Criswell | 29.1 | 1.117 | 1 yr, $1M (2025) | $1,000,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Wilyer Abreu | 26.1 | 1.041 | 1 yr, $780k (2025) | $780,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| David Hamilton | 27.9 | 1.020 | 1 yr, $780k (2025) | $780,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Justin Slaten | 27.9 | 1.000 | 1 yr, $776k (2025) | $776,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Brennan Bernardino | 33.6 | 1.153 | 1 yr, $774k (2025) | $774,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Greg Weissert | 30.5 | 1.079 | 1 yr, $774k (2025) | $774,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Carlos Narváez | 26.7 | 0.038 | 1 yr, $763.5k (2025) | $763,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |
| Marcelo Mayer | 22.7 | 1 yr, $760k (2025) | $760,000 | Pre-ARB | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ||
| Estimated salaries for other pre-arbitration players | $0 | ||||||||||
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Connor Wong | 29.2 | 2.079 | 1 yr, $790k (2025) | $790,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Triston Casas | 25.6 | 2.032 | 1 yr, $774k (2025) | $774,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Cooper Criswell | 29.1 | 1.117 | 1 yr, $1M (2025) | $1,000,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Wilyer Abreu | 26.1 | 1.041 | 1 yr, $780k (2025) | $780,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| David Hamilton | 27.9 | 1.020 | 1 yr, $780k (2025) | $780,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Justin Slaten | 27.9 | 1.000 | 1 yr, $776k (2025) | $776,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Brennan Bernardino | 33.6 | 1.153 | 1 yr, $774k (2025) | $774,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Greg Weissert | 30.5 | 1.079 | 1 yr, $774k (2025) | $774,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Carlos Narváez | 26.7 | 0.038 | 1 yr, $763.5k (2025) | $763,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |
| Marcelo Mayer | 22.7 | 1 yr, $760k (2025) | $760,000 | Pre-ARB | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ||
| Estimated salaries for other pre-arbitration players | $0 | ||||||||||
Players No Longer On 40-Man Roster or No Longer In Organization▼
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Eric Hosmer | 35.8 | 12.031 | 8 yr, $144M (2018-25) | $15,375,000 | $13,625,000 | ||||||
| Michael Fulmer | 32.4 | 7.157 | 1 yr, $64.5k (2025); $1.5M, prorated | $64,516 | $64,516 |
| Player | Age | Service Time | Contract | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Eric Hosmer | 35.8 | 12.031 | 8 yr, $144M (2018-25) | $15,375,000 | $13,625,000 | ||||||
| Michael Fulmer | 32.4 | 7.157 | 1 yr, $64.5k (2025); $1.5M, prorated | $64,516 | $64,516 |
Other Payments▼
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| $ paid by Red Sox to Rafael Devers | $11,975,806 | ||||||
| Rafael Devers signing bonus | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 |
| $ paid to Jorge Alcala | $459,877 | ||||||
| $ paid by Red Sox to Sean Newcomb | $333,333 | ||||||
| Jordan Hicks signing bonus | -$500,000 | -$500,000 | -$500,000 | ||||
| $ paid by Dodgers to Dustin May | -$1,457,769 | ||||||
| $ paid by Giants to Jordan Hicks | -$5,225,806 | ||||||
| $ paid by Cardinals to Steven Matz (includes prorated signing bonus) | -$8,693,548 | ||||||
| $ owed from SDP (Eric Hosmer trade) | -$12,865,000 | ||||||
| $ due for potential buyout of Walker Buehler | $3,000,000 | ||||||
| $ due for potential buyout of Liam Hendriks | $2,000,000 | ||||||
| $ due for potential buyout of Lucas Giolito | $1,500,000 | ||||||
| $ due for potential buyout of Jarren Duran | $100,000 | ||||||
| $ due for potential buyout of Garrett Whitlock | $1,000,000 | ||||||
| $ due for potential buyout of Trevor Story | $5,000,000 | ||||||
| $ due for potential buyout of Brayan Bello | $1,000,000 | ||||||
| $ due for potential buyout of Ceddanne Rafaela | |||||||
| $ due for potential buyout of Kristian Campbell | |||||||
| Estimated Payroll | $205,290,651 | $162,541,667 | $147,691,667 | $70,591,667 | $79,591,667 | $71,425,000 | $82,125,000 |
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| $ paid by Red Sox to Rafael Devers | $11,975,806 | ||||||
| Rafael Devers signing bonus | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 |
| $ paid to Jorge Alcala | $459,877 | ||||||
| $ paid by Red Sox to Sean Newcomb | $333,333 | ||||||
| Jordan Hicks signing bonus | -$500,000 | -$500,000 | -$500,000 | ||||
| $ paid by Dodgers to Dustin May | -$1,457,769 | ||||||
| $ paid by Giants to Jordan Hicks | -$5,225,806 | ||||||
| $ paid by Cardinals to Steven Matz (includes prorated signing bonus) | -$8,693,548 | ||||||
| $ owed from SDP (Eric Hosmer trade) | -$12,865,000 | ||||||
| $ due for potential buyout of Walker Buehler | $3,000,000 | ||||||
| $ due for potential buyout of Liam Hendriks | $2,000,000 | ||||||
| $ due for potential buyout of Lucas Giolito | $1,500,000 | ||||||
| $ due for potential buyout of Jarren Duran | $100,000 | ||||||
| $ due for potential buyout of Garrett Whitlock | $1,000,000 | ||||||
| $ due for potential buyout of Trevor Story | $5,000,000 | ||||||
| $ due for potential buyout of Brayan Bello | $1,000,000 | ||||||
| $ due for potential buyout of Ceddanne Rafaela | |||||||
| $ due for potential buyout of Kristian Campbell | |||||||
| Estimated Payroll | $205,290,651 | $162,541,667 | $147,691,667 | $70,591,667 | $79,591,667 | $71,425,000 | $82,125,000 |
Totals for estimated payrolls include potential buyouts and not option total
Other Payments (Luxury Tax)▼
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| Rob Refsnyder AAV adjustment (credited for unpaid buyout) | -$150,000 |
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| Rob Refsnyder AAV adjustment (credited for unpaid buyout) | -$150,000 |
Luxury Tax Payroll Estimate▼
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $198,514,475 | $166,847,808 | $153,035,308 | $67,500,000 | $67,500,000 | $58,333,333 | $58,333,333 |
| Salaries for players eligible for arbitration | $13,436,075 | ||||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $15,439,516 | ||||||
| Sum of Other Payments (does not include potential buyouts) | -$13,973,107 | $1,500,000 | $1,500,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 |
| Sum of Other Payments (Luxury Tax Only) | -$150,000 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $7,971,500 | ||||||
| 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 | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 | $20,500,000 |
| 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 | $242,905,126 | $190,514,475 | $177,201,975 | $92,666,667 | $93,166,667 | $84,500,000 | $85,000,000 |
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $198,514,475 | $166,847,808 | $153,035,308 | $67,500,000 | $67,500,000 | $58,333,333 | $58,333,333 |
| Salaries for players eligible for arbitration | $13,436,075 | ||||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $15,439,516 | ||||||
| Sum of Other Payments (does not include potential buyouts) | -$13,973,107 | $1,500,000 | $1,500,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 |
| Sum of Other Payments (Luxury Tax Only) | -$150,000 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $7,971,500 | ||||||
| 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 | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 | $20,500,000 |
| 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 | $242,905,126 | $190,514,475 | $177,201,975 | $92,666,667 | $93,166,667 | $84,500,000 | $85,000,000 |
Totals for estimated luxury tax payrolls include potential buyouts and not option total
LUXURY TAX EXPLANATION AND OTHER PAYROLL NOTES
- The luxury tax thresholds for 2025 are $241M, $261M, $281M, and $301M, 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 not included.
- 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 2025 is $760k.
- 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.
