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2024
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BOSTON RED SOX PLAYER PAYROLL▼
| Estimated 2024 Payroll: | $184M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2023 Payroll: | $199M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Rafael Devers | 29.7 | 6.070 | 10 yr, $313.5M (2024-33); deferrals lower AAV | $28,711,927 | $29,500,000 | $29,500,000 | $29,500,000 | $33,000,000 | $33,000,000 | $33,000,000 | $33,000,000 | |
| Trevor Story | 33.7 | 8.000 | 6 yr, $140M (2022-27), 2028 club option | $23,333,333 | $22,500,000 | $22,500,000 | $25,000,000 | $25,000,000 | $25,000,000 | |||
| Lucas Giolito | 32.0 | 6.080 | 2 yr, $38.5M (2024-25) | $19,250,000 | $18,000,000 | $19,000,000 | $19,000,000 | |||||
| Masataka Yoshida | 33.0 | 1.000 | 5 yr, $90M (2023-27) | $18,000,000 | $18,600,000 | $18,600,000 | $18,600,000 | $18,600,000 | FREE AGENT | |||
| Kenley Jansen | 38.8 | 13.073 | 2 yr, $32M (2023-24) | $16,000,000 | $16,000,000 | FREE AGENT | ||||||
| Brayan Bello | 27.2 | 1.082 | 6 yr, $55M (2024-29), 2030 club option | $9,166,667 | $1,166,667 | $2,666,667 | $6,166,667 | $8,666,667 | $16,166,667 | $19,166,667 | $21,000,000 | |
| Chris Martin | 40.1 | 6.133 | 2 yr, $17.5M (2023-24) | $8,750,000 | $9,500,000 | FREE AGENT | ||||||
| Ceddanne Rafaela | 25.8 | 0.035 | 8 yr, $50M (2024-31), 2032 club option | $6,250,000 | $1,250,000 | $1,250,000 | $2,250,000 | $3,750,000 | $5,750,000 | $7,750,000 | $10,750,000 | |
| Liam Hendriks | 37.4 | 9.164 | 2 yr, $10M (2024-25) | $5,000,000 | $2,000,000 | $6,000,000 | $12,000,000 | |||||
| Garrett Whitlock | 30.1 | 3.000 | 4 yr, $18.75M (2023-26), 2027-28 club options | $4,687,500 | $3,500,000 | $5,500,000 | $7,500,000 | $8,250,000 | $10,500,000 | |||
| Luis García | 39.5 | 8.007 | 1 yr, $4.25M (2024) | $4,250,000 | $4,250,000 | FREE AGENT | ||||||
| Rob Refsnyder | 35.3 | 5.048 | 1 yr, $2M (2024), 2025 club option | $2,000,000 | $1,850,000 | $2,100,000 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Rafael Devers | 29.7 | 6.070 | 10 yr, $313.5M (2024-33); deferrals lower AAV | $28,711,927 | $29,500,000 | $29,500,000 | $29,500,000 | $33,000,000 | $33,000,000 | $33,000,000 | $33,000,000 | |
| Trevor Story | 33.7 | 8.000 | 6 yr, $140M (2022-27), 2028 club option | $23,333,333 | $22,500,000 | $22,500,000 | $25,000,000 | $25,000,000 | $25,000,000 | |||
| Lucas Giolito | 32.0 | 6.080 | 2 yr, $38.5M (2024-25) | $19,250,000 | $18,000,000 | $19,000,000 | $19,000,000 | |||||
| Masataka Yoshida | 33.0 | 1.000 | 5 yr, $90M (2023-27) | $18,000,000 | $18,600,000 | $18,600,000 | $18,600,000 | $18,600,000 | FREE AGENT | |||
| Kenley Jansen | 38.8 | 13.073 | 2 yr, $32M (2023-24) | $16,000,000 | $16,000,000 | FREE AGENT | ||||||
| Brayan Bello | 27.2 | 1.082 | 6 yr, $55M (2024-29), 2030 club option | $9,166,667 | $1,166,667 | $2,666,667 | $6,166,667 | $8,666,667 | $16,166,667 | $19,166,667 | $21,000,000 | |
| Chris Martin | 40.1 | 6.133 | 2 yr, $17.5M (2023-24) | $8,750,000 | $9,500,000 | FREE AGENT | ||||||
| Ceddanne Rafaela | 25.8 | 0.035 | 8 yr, $50M (2024-31), 2032 club option | $6,250,000 | $1,250,000 | $1,250,000 | $2,250,000 | $3,750,000 | $5,750,000 | $7,750,000 | $10,750,000 | |
| Liam Hendriks | 37.4 | 9.164 | 2 yr, $10M (2024-25) | $5,000,000 | $2,000,000 | $6,000,000 | $12,000,000 | |||||
| Garrett Whitlock | 30.1 | 3.000 | 4 yr, $18.75M (2023-26), 2027-28 club options | $4,687,500 | $3,500,000 | $5,500,000 | $7,500,000 | $8,250,000 | $10,500,000 | |||
| Luis García | 39.5 | 8.007 | 1 yr, $4.25M (2024) | $4,250,000 | $4,250,000 | FREE AGENT | ||||||
| Rob Refsnyder | 35.3 | 5.048 | 1 yr, $2M (2024), 2025 club option | $2,000,000 | $1,850,000 | $2,100,000 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nick Pivetta | 33.4 | 5.166 | 1 yr, $7.5M (2024) | $7,500,000 | FREE AGENT | |||||||
| Tyler O'Neill | 31.1 | 5.059 | 1 yr, $5.85M (2024) | $5,850,000 | FREE AGENT | |||||||
| Danny Jansen | 31.2 | 5.050 | 1 yr, $5.2M (2024) | $5,200,000 | FREE AGENT | |||||||
| Lucas Sims | 32.2 | 5.014 | 1 yr, $2.85M (2024) | $2,850,000 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nick Pivetta | 33.4 | 5.166 | 1 yr, $7.5M (2024) | $7,500,000 | FREE AGENT | |||||||
| Tyler O'Neill | 31.1 | 5.059 | 1 yr, $5.85M (2024) | $5,850,000 | FREE AGENT | |||||||
| Danny Jansen | 31.2 | 5.050 | 1 yr, $5.2M (2024) | $5,200,000 | FREE AGENT | |||||||
| Lucas Sims | 32.2 | 5.014 | 1 yr, $2.85M (2024) | $2,850,000 | FREE AGENT |
Notable Players Not Yet Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tanner Houck | 30.0 | 2.100 | 1 yr, $770k (2024) | $770,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Triston Casas | 26.5 | 1.032 | 1 yr, $760k (2024) | $760,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Kutter Crawford | 30.3 | 1.136 | 1 yr, $760k (2024) | $760,000 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| Connor Wong | 30.2 | 1.079 | 1 yr, $760k (2024) | $760,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jarren Duran | 29.9 | 1.155 | 1 yr, $760k (2024) | $760,000 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| Zack Kelly | 31.4 | 1.038 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Cooper Criswell | 30.0 | 0.142 | 1 yr, $1M (2024) | $1,000,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Brennan Bernardino | 34.5 | 0.153 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Wilyer Abreu | 27.1 | 0.041 | 1 yr, $749.5k (2024) | $749,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Greg Weissert | 31.4 | 0.088 | 1 yr, $743.5k (2024) | $743,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| David Hamilton | 28.8 | 0.020 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Justin Slaten | 28.8 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Estimated salaries for other pre-arbitration players | $3,700,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tanner Houck | 30.0 | 2.100 | 1 yr, $770k (2024) | $770,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Triston Casas | 26.5 | 1.032 | 1 yr, $760k (2024) | $760,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Kutter Crawford | 30.3 | 1.136 | 1 yr, $760k (2024) | $760,000 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| Connor Wong | 30.2 | 1.079 | 1 yr, $760k (2024) | $760,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jarren Duran | 29.9 | 1.155 | 1 yr, $760k (2024) | $760,000 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| Zack Kelly | 31.4 | 1.038 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Cooper Criswell | 30.0 | 0.142 | 1 yr, $1M (2024) | $1,000,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Brennan Bernardino | 34.5 | 0.153 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Wilyer Abreu | 27.1 | 0.041 | 1 yr, $749.5k (2024) | $749,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Greg Weissert | 31.4 | 0.088 | 1 yr, $743.5k (2024) | $743,500 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| David Hamilton | 28.8 | 0.020 | 1 yr, $742k (2024) | $742,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Justin Slaten | 28.8 | 1 yr, $740k (2024) | $740,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Estimated salaries for other pre-arbitration players | $3,700,000 | |||||||||||
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Eric Hosmer | 36.7 | 12.031 | 8 yr, $144M (2018-25) | $15,375,000 | $13,625,000 | $13,625,000 | ||||||
| Reese McGuire | 31.4 | 4.027 | 1 yr, $1.5M (2024) | $1,500,000 | $1,500,000 | |||||||
| Chase Anderson | 38.6 | 8.141 | 1 yr, $853.495k (2024); $1.25M, prorated | $853,495 | $853,495 | |||||||
| Garrett Cooper | 35.6 | 6.053 | 1 yr, $733.871k (2024); $1.75M, prorated | $733,871 | $733,871 | |||||||
| Joely Rodríguez | 34.7 | 4.096 | 1 yr, $282.258k (2024); $1.5M, prorated | $282,258 | $282,258 | |||||||
| James Paxton | 37.7 | 9.151 | 1 yr, $13M (2024); includes $6M in incentives | $13,000,000 | $13,000,000 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Eric Hosmer | 36.7 | 12.031 | 8 yr, $144M (2018-25) | $15,375,000 | $13,625,000 | $13,625,000 | ||||||
| Reese McGuire | 31.4 | 4.027 | 1 yr, $1.5M (2024) | $1,500,000 | $1,500,000 | |||||||
| Chase Anderson | 38.6 | 8.141 | 1 yr, $853.495k (2024); $1.25M, prorated | $853,495 | $853,495 | |||||||
| Garrett Cooper | 35.6 | 6.053 | 1 yr, $733.871k (2024); $1.75M, prorated | $733,871 | $733,871 | |||||||
| Joely Rodríguez | 34.7 | 4.096 | 1 yr, $282.258k (2024); $1.5M, prorated | $282,258 | $282,258 | |||||||
| James Paxton | 37.7 | 9.151 | 1 yr, $13M (2024); includes $6M in incentives | $13,000,000 | $13,000,000 | FREE AGENT |
Other Payments▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ owed to ATL (Chris Sale trade) | $17,000,000 | ||||||
| $ due for buyout of Justin Turner | $6,700,000 | ||||||
| $ due for buyout of Joely Rodríguez | $500,000 | ||||||
| $ due for buyout of Richard Bleier | $250,000 | ||||||
| $ paid by Cubs to Garrett Cooper | -$282,258 | ||||||
| $ paid by Reds to Lucas Sims | -$1,915,323 | ||||||
| $ paid by Angels to Luis García | -$2,856,183 | ||||||
| $ paid by Blue Jays to Danny Jansen | -$3,410,753 | ||||||
| $ paid by Dodgers to James Paxton | -$11,602,151 | ||||||
| $ owed from SDP (Eric Hosmer trade) | -$12,885,000 | -$12,865,000 | |||||
| $ 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 | |
| $ paid to Jorge Alcala | $459,877 | ||||||
| $ paid by Red Sox to Sean Newcomb | $333,333 | ||||||
| Jordan Hicks signing bonus (paid by SF) | -$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 to CHW (Jordan Hicks trade) | $4,000,000 | $4,000,000 | |||||
| $ due for buyout of Walker Buehler | $3,000,000 | ||||||
| $ due for buyout of Liam Hendriks | $2,000,000 | ||||||
| $ due for buyout of Lucas Giolito | $1,500,000 | ||||||
| $ due for buyout of Jarren Duran | $100,000 | ||||||
| $ owed from STL (Willson Contreras trade) | -$4,000,000 | -$4,000,000 | |||||
| $ owed from STL (Sonny Gray trade) | -$20,000,000 | ||||||
| $ due for potential buyout of Sonny Gray | $10,000,000 | ||||||
| $ due for potential buyout of Garrett Whitlock | $1,000,000 | ||||||
| $ due for potential buyout of Willson Contreras | $7,500,000 | ||||||
| $ 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 Ranger Suarez | |||||||
| $ due for potential buyout of Ceddanne Rafaela | |||||||
| $ due for potential buyout of Kristian Campbell | |||||||
| Estimated Payroll | $183,986,623 | $197,490,764 | $188,117,309 | $138,291,667 | $108,691,667 | $110,191,667 | $107,025,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ owed to ATL (Chris Sale trade) | $17,000,000 | ||||||
| $ due for buyout of Justin Turner | $6,700,000 | ||||||
| $ due for buyout of Joely Rodríguez | $500,000 | ||||||
| $ due for buyout of Richard Bleier | $250,000 | ||||||
| $ paid by Cubs to Garrett Cooper | -$282,258 | ||||||
| $ paid by Reds to Lucas Sims | -$1,915,323 | ||||||
| $ paid by Angels to Luis García | -$2,856,183 | ||||||
| $ paid by Blue Jays to Danny Jansen | -$3,410,753 | ||||||
| $ paid by Dodgers to James Paxton | -$11,602,151 | ||||||
| $ owed from SDP (Eric Hosmer trade) | -$12,885,000 | -$12,865,000 | |||||
| $ 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 | |
| $ paid to Jorge Alcala | $459,877 | ||||||
| $ paid by Red Sox to Sean Newcomb | $333,333 | ||||||
| Jordan Hicks signing bonus (paid by SF) | -$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 to CHW (Jordan Hicks trade) | $4,000,000 | $4,000,000 | |||||
| $ due for buyout of Walker Buehler | $3,000,000 | ||||||
| $ due for buyout of Liam Hendriks | $2,000,000 | ||||||
| $ due for buyout of Lucas Giolito | $1,500,000 | ||||||
| $ due for buyout of Jarren Duran | $100,000 | ||||||
| $ owed from STL (Willson Contreras trade) | -$4,000,000 | -$4,000,000 | |||||
| $ owed from STL (Sonny Gray trade) | -$20,000,000 | ||||||
| $ due for potential buyout of Sonny Gray | $10,000,000 | ||||||
| $ due for potential buyout of Garrett Whitlock | $1,000,000 | ||||||
| $ due for potential buyout of Willson Contreras | $7,500,000 | ||||||
| $ 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 Ranger Suarez | |||||||
| $ due for potential buyout of Ceddanne Rafaela | |||||||
| $ due for potential buyout of Kristian Campbell | |||||||
| Estimated Payroll | $183,986,623 | $197,490,764 | $188,117,309 | $138,291,667 | $108,691,667 | $110,191,667 | $107,025,000 |
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 |
|---|---|---|---|---|---|---|---|
| Justin Turner AAV adjustment (opt out changed effective AAV) | $4,150,000 | ||||||
| CBT adjustment for Chris Sale (trade recalculated AAV, so Red Sox now owe more) | $1,500,000 | ||||||
| Rob Refsnyder AAV adjustment (credited for unpaid buyout) | -$150,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Justin Turner AAV adjustment (opt out changed effective AAV) | $4,150,000 | ||||||
| CBT adjustment for Chris Sale (trade recalculated AAV, so Red Sox now owe more) | $1,500,000 | ||||||
| Rob Refsnyder AAV adjustment (credited for unpaid buyout) | -$150,000 |
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) | $145,399,427 | $177,464,475 | $230,195,833 | $156,083,333 | $93,500,000 | $93,500,000 | $84,333,333 |
| Salaries for players eligible for arbitration | $21,400,000 | $12,806,613 | $20,735,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $31,744,624 | $37,290,591 | $1,240,642 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$15,951,668 | -$13,973,107 | -$18,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 |
| Sum of Other Payments (Luxury Tax Only) | $5,650,000 | -$150,000 | |||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $12,977,000 | ||||||
| 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 | $222,386,050 | $235,105,239 | $256,338,142 | $180,750,000 | $118,666,667 | $119,166,667 | $110,500,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $145,399,427 | $177,464,475 | $230,195,833 | $156,083,333 | $93,500,000 | $93,500,000 | $84,333,333 |
| Salaries for players eligible for arbitration | $21,400,000 | $12,806,613 | $20,735,000 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $31,744,624 | $37,290,591 | $1,240,642 | ||||
| Earned incentives and escalators | |||||||
| Sum of Other Payments (does not include potential buyouts) | -$15,951,668 | -$13,973,107 | -$18,000,000 | $2,000,000 | $2,000,000 | $2,000,000 | $2,000,000 |
| Sum of Other Payments (Luxury Tax Only) | $5,650,000 | -$150,000 | |||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $12,977,000 | ||||||
| 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 | $222,386,050 | $235,105,239 | $256,338,142 | $180,750,000 | $118,666,667 | $119,166,667 | $110,500,000 |
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.

