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PITTSBURGH
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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PIRATES$85,450,500$38.162$40.662$43.662$23.250$107,449,417$57.161$57.661$58.161$43.261
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Projected 2025 CB tax:$0
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PlayerPos.YearRdPickAgeMLSOpts left 1/25AgentLength / Total ValueProjected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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7/1/251/252025202620272028202920252026202720282029
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Keller, Mitchrhp-s2014264295.0262 / 3Tidal Spts5 y/$77M (24-28)$15,411,500$16.912$18.412$20.412$15,400,000$15.400$15.400$15.400
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Reynolds, Bryanlf2016259305.1633 / 3CAA8 y/$106.75M (23-30)+31 cl opt$12,250,000$14.250$15.250$15.250$15.250$13,343,750$13.344$13.344$13.344$13.344
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Kiner-Falefa, Isiahss20134130307.0003 / 3ALIGND2 y/$15M (24-25)$7,500,000FA$7,500,000
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Hayes, Ke'Bryan3b20151s32284.0753 / 3Ballengee8 y/$70M (22-29)+30 cl opt$7,000,000$7.000$7.000$8.000$8.000$8,750,000$8.750$8.750$8.750$8.750
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Bednar, Davidrhp-c2016351,044304.0763 / 3WME Baseball1 y/$5.9M (25)$5,900,000A3FA$5,900,000
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McCutchen, Andrew
rf20051113815.1233 / 3Aegis Spts1 y/$5M (25)$5,000,000FA$5,000,000
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Pham, Tommyof201616496379.0920 / 3Vayner Spts1 y/$4.025M (25)$4,025,000FA$4,025,000
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Ferguson, Caleblhp2014381,149286.0932 / 3Excel1 y/$3M (25)$3,000,000$3,000,000
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Falter, Baileylhp-s20155144282.1380 / 3Paragon Spts1 y/$2.222M (25)$2,222,000A2A3A4FA$2,222,000
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Frazier, Adam2b-of20136179338.0752 / 3McKinnis Sports1 y/$1.525M (25)$1,525,000$1,525,000
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Holderman, Colinrhp20169280292.1443 / 3ACES1 y/$1.5M (25)$1,500,000A2A3A4FA$1,500,000
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Santana, Dennisrhp2013DOM294.1260 / 3Nova Spts1 y/$1.4M (25)$1,400,000A2A3FA$1,400,000
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Bart, Joeyc201812283.0200 / 3Excel1 y/$1.175M (25)$1,175,000A2A3FA$1,175,000
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Mayza, Timlhp201312355335.1292 / 3Ballengee1 y/$1.15M (25)$1,150,000FA$1,150,000
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Oviedo, Johanrhp-s2016CUB273.0791 / 3CAA1 y/$850,000 (25)$850,000A2A3FA$850,000
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Cruz, Oneilss2015DOM262.1101 / 3CAAA1A2A3FA
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Moreta, Daurirhp2015DOM292.1041 / 3Nova SptsA1A2A3FA
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Suwinski, Jackcf201615444262.0581 / 3A1A2A3FA
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Delay, Jasonc20174118302.0052 / 3A1A2A3FA
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Wentz, Joeylhp20161s40271.1660 / 3ACESA1A2A3A4
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Ortiz, Luisrhp2018DOM261.1212 / 3Equity BaseballA1A2A3A4
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Palacios, Joshcf20164132291.1110 / 3BallengeeA1A2A3
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Bae, Ji Hwan2b2017KOR251.0992 / 3A1A2A3
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Mlodzinski, Carmenrhp20201s31261.0882 / 3A1A2A3
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Triolo, Jared2b2019272271.0782 / 3A1A2A3
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Rodríguez, Endyc2018DOM251.0772 / 3A1A2A3
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de Geus, Brettrhp2017331,000261.0502 / 3ExcelA1A2A3FA
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Davis, Henryc202111251.0392 / 3WME BaseballA1A2A3
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Strzelecki, Peterrhp2018USA301.0290 / 3O'Connell SptsA1A2A3
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Gonzales, Nickss202017261.0181 / 3A1A2A3
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Valdez, Enmanuel3b2015DOM261.0181 / 3A1A2A3
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Jones, Jaredrhp2020244231.0003 / 3A1A2A3
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Skenes, Paulrhp-s202311231.0003 / 3WME BaseballA1A2A3
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Nicolas, Kylerhp20202B-B61260.1702 / 3
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Horwitz, Spencer1b201924717270.1521 / 3
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Peguero, Lioverss2017DOM240.0890 / 3
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Shugart, Chaserhp201812370280.0342 / 3
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Cook, Billy3b202110287260.0223 / 3
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Yorke, Nick2b2020117230.0143 / 3
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Burrows, Michaelrhp201811324250.0021 / 3
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Ashcraft, Braxtonrhp2018251250.0002 / 3
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Cheng, Tsung-Chess2019TWN230.0002 / 3
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Kiner-Falefa, Isiahfrom Toronto, 7/30/24 trade($1,217,000)($1,217,000)
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Pre-arbitration players11$8,800,000$8,800,000
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Injured Players7$5,355,000$5,355,000
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40-man players in minors
14$2,604,000$2,604,000
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Pre-arbitration bonus pool$1,666,667$1.667$1.667$1.667$1.667
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Estimated Player Benefits$17,500,000$18.000$18.500$19.000$19.500
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2025202620272028202920252026202720282029
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Projected 26-man Opening Day Payroll
$77,491,500
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Projected 40-man Year-End Payroll
$85,450,500$38.162$40.662$43.662$23.250
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Projected 40-man CB Tax Payroll
$107,449,417$57.161$57.661$58.161$43.261
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Compteitive Balance Tax Threshold
$241 / $261 / $281 / $301$241,000,000$244.000$247.000$250.000$254.000
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Amount under threshold
$133,550,583$186.839$189.339$192.339$210.739
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Projected CB Tax (first-time payor in 2025)
Rates 20% / 32% / 62.5% / 80%$0
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Pirates CBT History
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The Pirates payroll has never exceeded the threshold for MLB's competitive balance tax.
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Notes on Salaries
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Figures for 0- to 3-year players are based on a schedule of 186 calendar days, pro-rated for days on Major League roster and days on optional assignment.
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Estimated salaries: 0.000 MLS: $760,000 / $62,000. 0.001+ MLS: $760,000 / $123,900. 1+ MLS: $770,000 / $186,000. 2+ MLS: $780,000 / $248,000. 3+ MLS: $800,000 - $2M
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Notes on Competitive Balance Tax
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* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
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* Figures include the average annual values of contracts for players on the 40-man roster, plus about $17M for benefits and $1.667M for 0- to 3-year player bonus pool.
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* Tax Thresholds: 2022: $230M $250/$270/$290. 2023: $233M $253/$273/$293. 2024: $237M $257/$277/$297. 2025: $241M $261/$281/$301. 2026: $244M $264/$284/$304.
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* Tax rate based on number of consecutive seasons a club has exceeded the base tax threshold. Rate resets if club payroll falls below tax threshold for one season.
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* First-Time Payor tax rates: 20% for exceeding threshold by $20M or less, 32% for exceeding by $20-$40M, 62.5% for exceeding by $40M-$60M, 80% for exceeding by $60M or more.
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* Second-Time Payor tax rates: 30% for exceeding threshold by $20M or less, 42% for exceeding by $20-$40M, 75% for exceeding by $40M or more, 90% for exceeding by $60M or more.
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* Third-Time Payor tax rates: 50% for exceeding threshold by $20M or less, 62% for exceeding by $20-$40M, 95% for exceeding by $40M or more, 110% for exceeding by $60M or more.
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