RosterResource - Team Payroll
Depth ChartsPayrollTransaction TrackerInjury ReportCloser Depth ChartIn-Season ToolsBreakdownsMiLB Power Rankings LeaderboardFree Agent Tracker
American League
ATHBALBOSCHWCLEDETHOUKCRLAAMINNYYSEATBRTEXTORNational League
ARIATLCHCCINCOLLADMIAMILNYMPHIPITSDPSFGSTLWSNSeason
2024
Download Excel Workbook [Members Only]
NEW YORK YANKEES PLAYER PAYROLL▼
| Estimated 2024 Payroll: | $303M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2023 Payroll: | $274M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Aaron Judge | 34.2 | 7.051 | 9 yr, $360M (2023-31) | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | |
| Gerrit Cole | 35.9 | 10.111 | 9 yr, $324M (2020-28) | $36,000,000 | $36,000,000 | $36,000,000 | $36,000,000 | $36,000,000 | $36,000,000 | FREE AGENT | ||
| Carlos Rodón | 33.6 | 8.168 | 6 yr, $162M (2023-28) | $27,000,000 | $27,833,333 | $27,833,333 | $27,833,333 | $27,833,333 | $27,833,333 | FREE AGENT | ||
| Giancarlo Stanton | 36.7 | 13.118 | 13 yr, $325M (2015-27), 2028 club option | $25,000,000 | $32,000,000 | $32,000,000 | $29,000,000 | $25,000,000 | $25,000,000 | |||
| Anthony Rizzo | 37.0 | 11.168 | 2 yr, $40M (2023-24) | $20,000,000 | $17,000,000 | $17,000,000 | ||||||
| Marcus Stroman | 35.2 | 9.026 | 2 yr, $37M (2024-25); becomes player option with 140 IP in 2025 | $18,500,000 | $18,500,000 | $18,500,000 | $18,000,000 | |||||
| DJ LeMahieu | 38.0 | 11.128 | 6 yr, $90M (2021-26) | $15,000,000 | $15,000,000 | $15,000,000 | $15,000,000 | |||||
| Tommy Kahnle | 37.0 | 8.131 | 2 yr, $11.5M (2023-24) | $5,750,000 | $5,750,000 | FREE AGENT | ||||||
| Jon Berti | 36.5 | 4.168 | 2 yr, $5.725M (2023-24; 2024 club option exercised) | $3,625,000 | $3,625,000 | ARB 3 | FREE AGENT | |||||
| Luke Weaver | 32.9 | 6.112 | 1 yr, $2M (2024), 2025 club option | $2,000,000 | $2,000,000 | $2,500,000 | FREE AGENT | |||||
| Lou Trivino III | 34.8 | 5.163 | 1 yr, $1.5M (2024) | $1,500,000 | $1,500,000 | $5,000,000 | ||||||
| Tim Hill | 36.4 | 5.112 | 1 yr, $405.806k (2024); league minimum, prorated | $405,806 | $405,806 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Aaron Judge | 34.2 | 7.051 | 9 yr, $360M (2023-31) | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | $40,000,000 | |
| Gerrit Cole | 35.9 | 10.111 | 9 yr, $324M (2020-28) | $36,000,000 | $36,000,000 | $36,000,000 | $36,000,000 | $36,000,000 | $36,000,000 | FREE AGENT | ||
| Carlos Rodón | 33.6 | 8.168 | 6 yr, $162M (2023-28) | $27,000,000 | $27,833,333 | $27,833,333 | $27,833,333 | $27,833,333 | $27,833,333 | FREE AGENT | ||
| Giancarlo Stanton | 36.7 | 13.118 | 13 yr, $325M (2015-27), 2028 club option | $25,000,000 | $32,000,000 | $32,000,000 | $29,000,000 | $25,000,000 | $25,000,000 | |||
| Anthony Rizzo | 37.0 | 11.168 | 2 yr, $40M (2023-24) | $20,000,000 | $17,000,000 | $17,000,000 | ||||||
| Marcus Stroman | 35.2 | 9.026 | 2 yr, $37M (2024-25); becomes player option with 140 IP in 2025 | $18,500,000 | $18,500,000 | $18,500,000 | $18,000,000 | |||||
| DJ LeMahieu | 38.0 | 11.128 | 6 yr, $90M (2021-26) | $15,000,000 | $15,000,000 | $15,000,000 | $15,000,000 | |||||
| Tommy Kahnle | 37.0 | 8.131 | 2 yr, $11.5M (2023-24) | $5,750,000 | $5,750,000 | FREE AGENT | ||||||
| Jon Berti | 36.5 | 4.168 | 2 yr, $5.725M (2023-24; 2024 club option exercised) | $3,625,000 | $3,625,000 | ARB 3 | FREE AGENT | |||||
| Luke Weaver | 32.9 | 6.112 | 1 yr, $2M (2024), 2025 club option | $2,000,000 | $2,000,000 | $2,500,000 | FREE AGENT | |||||
| Lou Trivino III | 34.8 | 5.163 | 1 yr, $1.5M (2024) | $1,500,000 | $1,500,000 | $5,000,000 | ||||||
| Tim Hill | 36.4 | 5.112 | 1 yr, $405.806k (2024); league minimum, prorated | $405,806 | $405,806 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Juan Soto | 27.7 | 5.134 | 1 yr, $31M (2024) | $31,000,000 | FREE AGENT | |||||||
| Gleyber Torres | 29.6 | 5.162 | 1 yr, $14.2M (2024) | $14,200,000 | FREE AGENT | |||||||
| Alex Verdugo | 30.2 | 5.078 | 1 yr, $8.7M (2024) | $8,700,000 | FREE AGENT | |||||||
| Clay Holmes | 33.3 | 5.031 | 1 yr, $6M (2024) | $6,000,000 | FREE AGENT | |||||||
| Jonathan Loáisiga | 31.7 | 5.022 | 1 yr, $2.5M (2024) | $2,500,000 | FREE AGENT | |||||||
| Trent Grisham | 29.7 | 4.060 | 1 yr, $5.5M (2024) | $5,500,000 | ARB 3 | FREE AGENT | ||||||
| Nestor Cortes | 31.6 | 4.094 | 1 yr, $3.95M (2024) | $3,950,000 | ARB 3 | FREE AGENT | ||||||
| Jose Trevino | 33.6 | 4.063 | 1 yr, $2.73M (2024) | $2,730,000 | ARB 3 | FREE AGENT | ||||||
| JT Brubaker | 32.7 | 4.000 | 1 yr, $2.275M (2024) | $2,275,000 | ARB 3 | FREE AGENT | ||||||
| Tim Mayza | 34.5 | 4.156 | 1 yr, $179.032k (2024); league minimum, prorated | $179,032 | ARB 3 | FREE AGENT | ||||||
| Jazz Chisholm Jr. | 28.5 | 3.075 | 1 yr, $2.625M (2024) | $2,625,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Mark Leiter Jr. | 35.4 | 3.031 | 1 yr, $1.5M (2024) | $1,500,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Clarke Schmidt | 30.4 | 2.148 | 1 yr, $2.025M (2024) | $2,025,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Juan Soto | 27.7 | 5.134 | 1 yr, $31M (2024) | $31,000,000 | FREE AGENT | |||||||
| Gleyber Torres | 29.6 | 5.162 | 1 yr, $14.2M (2024) | $14,200,000 | FREE AGENT | |||||||
| Alex Verdugo | 30.2 | 5.078 | 1 yr, $8.7M (2024) | $8,700,000 | FREE AGENT | |||||||
| Clay Holmes | 33.3 | 5.031 | 1 yr, $6M (2024) | $6,000,000 | FREE AGENT | |||||||
| Jonathan Loáisiga | 31.7 | 5.022 | 1 yr, $2.5M (2024) | $2,500,000 | FREE AGENT | |||||||
| Trent Grisham | 29.7 | 4.060 | 1 yr, $5.5M (2024) | $5,500,000 | ARB 3 | FREE AGENT | ||||||
| Nestor Cortes | 31.6 | 4.094 | 1 yr, $3.95M (2024) | $3,950,000 | ARB 3 | FREE AGENT | ||||||
| Jose Trevino | 33.6 | 4.063 | 1 yr, $2.73M (2024) | $2,730,000 | ARB 3 | FREE AGENT | ||||||
| JT Brubaker | 32.7 | 4.000 | 1 yr, $2.275M (2024) | $2,275,000 | ARB 3 | FREE AGENT | ||||||
| Tim Mayza | 34.5 | 4.156 | 1 yr, $179.032k (2024); league minimum, prorated | $179,032 | ARB 3 | FREE AGENT | ||||||
| Jazz Chisholm Jr. | 28.5 | 3.075 | 1 yr, $2.625M (2024) | $2,625,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Mark Leiter Jr. | 35.4 | 3.031 | 1 yr, $1.5M (2024) | $1,500,000 | ARB 2 | ARB 3 | FREE AGENT | |||||
| Clarke Schmidt | 30.4 | 2.148 | 1 yr, $2.025M (2024) | $2,025,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
Notable Players Not Yet Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ian Hamilton | 31.1 | 1.126 | 1 yr, $923.05k (2024) | $923,050 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Anthony Volpe | 25.2 | 1.000 | 1 yr, $810.1k (2024) | $810,100 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Oswaldo Cabrera | 27.4 | 1.050 | 1 yr, $783k (2024) | $783,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Luis Gil | 28.1 | 1.073 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jake Cousins | 32.0 | 1.160 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Austin Wells | 27.0 | 0.031 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Estimated salaries for other pre-arbitration players | $2,220,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ian Hamilton | 31.1 | 1.126 | 1 yr, $923.05k (2024) | $923,050 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Anthony Volpe | 25.2 | 1.000 | 1 yr, $810.1k (2024) | $810,100 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Oswaldo Cabrera | 27.4 | 1.050 | 1 yr, $783k (2024) | $783,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Luis Gil | 28.1 | 1.073 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jake Cousins | 32.0 | 1.160 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Austin Wells | 27.0 | 0.031 | 1 yr, $750k (2024) | $750,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Estimated salaries for other pre-arbitration players | $2,220,000 | |||||||||||
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| J.D. Davis | 33.2 | 5.137 | 1 yr, $2.5M (2024) | $2,500,000 | $2,500,000 | |||||||
| Victor González | 30.7 | 3.058 | 1 yr, $860k (2024) | $860,000 | $860,000 | |||||||
| Phil Bickford | 31.0 | 2.134 | 1 yr, $65.054k (2024); $1.1M, prorated | $65,054 | $65,054 | |||||||
| Aaron Hicks | 36.8 | 10.041 | 7 yr, $70M (2019-25) | $10,000,000 | $9,785,714 | $9,785,714 | $12,500,000 |
| Player | Age | Service Time | Contract | Info | AAV | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| J.D. Davis | 33.2 | 5.137 | 1 yr, $2.5M (2024) | $2,500,000 | $2,500,000 | |||||||
| Victor González | 30.7 | 3.058 | 1 yr, $860k (2024) | $860,000 | $860,000 | |||||||
| Phil Bickford | 31.0 | 2.134 | 1 yr, $65.054k (2024); $1.1M, prorated | $65,054 | $65,054 | |||||||
| Aaron Hicks | 36.8 | 10.041 | 7 yr, $70M (2019-25) | $10,000,000 | $9,785,714 | $9,785,714 | $12,500,000 |
Incentives▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Luke Weaver | $250,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Luke Weaver | $250,000 |
Other Payments▼
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Josh Donaldson | $6,000,000 | ||||||
| $ paid by Yankees to Caleb Ferguson | $1,612,903 | ||||||
| $ paid to Michael Tonkin | $666,667 | ||||||
| $ paid to Enyel De Los Santos | $93,548 | ||||||
| $ paid by Pirates to JT Brubaker | -$24,462 | ||||||
| $ paid by Angels to Aaron Hicks | -$740,000 | ||||||
| $ owed from ATH (J.D. Davis trade) | -$927,312 | ||||||
| $ paid by Cubs to Mark Leiter Jr. | -$1,008,065 | ||||||
| $ paid by Athletics to J.D. Davis | -$1,169,355 | ||||||
| $ paid by Marlins to Jazz Chisholm Jr. | -$1,721,774 | ||||||
| $ owed from MIA (Giancarlo Stanton trade) | -$3,000,000 | -$3,000,000 | -$3,000,000 | -$3,000,000 | |||
| $ due for buyout of Anthony Rizzo | $6,000,000 | ||||||
| $ owed to MIL (Williams/Cortes trade) | $2,000,000 | ||||||
| $ paid by White Sox to Austin Slater | -$1,185,484 | ||||||
| $ paid by Nationals to Amed Rosario | -$1,311,828 | ||||||
| $ owed from CHC (Cody Bellinger trade) | -$2,500,000 | -$2,500,000 | |||||
| $ paid by Giants to Camilo Doval | -$3,089,651 | ||||||
| $ paid by Pirates to David Bednar | -$4,028,495 | ||||||
| $ paid by Rockies to Ryan McMahon | -$7,806,452 | ||||||
| $ due for buyout of Cody Bellinger | $5,000,000 | ||||||
| $ due for buyout of Aaron Hicks | $1,000,000 | ||||||
| $ due for potential buyout of Giancarlo Stanton | $10,000,000 | ||||||
| Estimated Payroll | $303,027,240 | $285,152,030 | $300,278,854 | $215,833,333 | $171,133,333 | $97,300,000 | $97,400,000 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Josh Donaldson | $6,000,000 | ||||||
| $ paid by Yankees to Caleb Ferguson | $1,612,903 | ||||||
| $ paid to Michael Tonkin | $666,667 | ||||||
| $ paid to Enyel De Los Santos | $93,548 | ||||||
| $ paid by Pirates to JT Brubaker | -$24,462 | ||||||
| $ paid by Angels to Aaron Hicks | -$740,000 | ||||||
| $ owed from ATH (J.D. Davis trade) | -$927,312 | ||||||
| $ paid by Cubs to Mark Leiter Jr. | -$1,008,065 | ||||||
| $ paid by Athletics to J.D. Davis | -$1,169,355 | ||||||
| $ paid by Marlins to Jazz Chisholm Jr. | -$1,721,774 | ||||||
| $ owed from MIA (Giancarlo Stanton trade) | -$3,000,000 | -$3,000,000 | -$3,000,000 | -$3,000,000 | |||
| $ due for buyout of Anthony Rizzo | $6,000,000 | ||||||
| $ owed to MIL (Williams/Cortes trade) | $2,000,000 | ||||||
| $ paid by White Sox to Austin Slater | -$1,185,484 | ||||||
| $ paid by Nationals to Amed Rosario | -$1,311,828 | ||||||
| $ owed from CHC (Cody Bellinger trade) | -$2,500,000 | -$2,500,000 | |||||
| $ paid by Giants to Camilo Doval | -$3,089,651 | ||||||
| $ paid by Pirates to David Bednar | -$4,028,495 | ||||||
| $ paid by Rockies to Ryan McMahon | -$7,806,452 | ||||||
| $ due for buyout of Cody Bellinger | $5,000,000 | ||||||
| $ due for buyout of Aaron Hicks | $1,000,000 | ||||||
| $ due for potential buyout of Giancarlo Stanton | $10,000,000 | ||||||
| Estimated Payroll | $303,027,240 | $285,152,030 | $300,278,854 | $215,833,333 | $171,133,333 | $97,300,000 | $97,400,000 |
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 |
|---|---|---|---|---|---|---|---|
| McMahon AAV adjustment (not fully covered by money paid by Rockies to McMahon) | -$2,214,602 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| McMahon AAV adjustment (not fully covered by money paid by Rockies to McMahon) | -$2,214,602 |
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) | $194,780,806 | $225,664,389 | $251,430,034 | $215,405,034 | $162,750,000 | $99,750,000 | $99,750,000 |
| Salaries for players eligible for arbitration | $83,184,032 | $36,325,000 | $42,412,500 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $13,425,054 | $45,720,537 | $15,508,021 | ||||
| Earned incentives and escalators | $250,000 | ||||||
| Sum of Other Payments (does not include potential buyouts) | -$6,217,850 | -$20,921,910 | -$5,500,000 | -$3,000,000 | |||
| Sum of Other Payments (Luxury Tax Only) | -$2,214,602 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $6,986,150 | ||||||
| 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 | $313,574,859 | $306,240,081 | $326,017,222 | $235,071,701 | $185,916,667 | $123,416,667 | $123,916,667 |
| Description | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $194,780,806 | $225,664,389 | $251,430,034 | $215,405,034 | $162,750,000 | $99,750,000 | $99,750,000 |
| Salaries for players eligible for arbitration | $83,184,032 | $36,325,000 | $42,412,500 | ||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $13,425,054 | $45,720,537 | $15,508,021 | ||||
| Earned incentives and escalators | $250,000 | ||||||
| Sum of Other Payments (does not include potential buyouts) | -$6,217,850 | -$20,921,910 | -$5,500,000 | -$3,000,000 | |||
| Sum of Other Payments (Luxury Tax Only) | -$2,214,602 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $6,986,150 | ||||||
| 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 | $313,574,859 | $306,240,081 | $326,017,222 | $235,071,701 | $185,916,667 | $123,416,667 | $123,916,667 |
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.
