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CINCINNATI
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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REDS$114,724,833$22.583$18.333$16.333$0.000$136,641,500$43.500$29.000$29.500$21.167
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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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Martinez, Nickrhp-s201118564346.0020 / 3Boras Corp.1 y/$21.05M (25)$21,050,000FA$21,050,000
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Candelario, Jeimer3b2011DOM317.0380 / 3Premier Talent3 y/$45M (24-26)$16,000,000$13.000$3.000$15,000,000$15.000opt
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Rogers, Taylorlhp201211340348.1452 / 3Frontline3 y/$33M (23-25)$12,000,000FA$12,000,000
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Singer, Bradyrhp-s2018118284.1562 / 3Excel1 y/$8.75M (25)$8,750,000A4FA$8,750,000
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Pagán, Emiliorhp201310297347.0910 / 3Ballengee2 yr/$16M (24-25)$8,000,000FA$8,000,000
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Greene, Hunterrhp-s201712253.0003 / 3CAA6 yr/$53M (23-28)+29 cl opt$6,333,333$8.333$15.333$16.333opt$8,833,333$8.833$8.833$8.833opt
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Stephenson, Tylerc2015111284.0563 / 3ACES1 y/$4.925M (25)$4,925,000A3FA$4,925,000
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Díaz, Alexisrhp-c201512355283.0003 / 3Wasserman1 y/$4.5M (25)$4,500,000A2A3FA$4,500,000
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Hays, Austinlf2016391295.0571 / 3MAS+1 y/$5M (25)+26 m opt$4,000,000$1.000$5,000,000
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Trevino, Josec20146186315.0631 / 3Paragon Spts1 y/$3.425M (25)$3,425,000FA$3,425,000
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Lux, Gavin2b2016120274.1143 / 3Wasserman1 y/$3.325M (25)$3,325,000A3FA$3,325,000
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Fraley, Jakedh20162s77304.0973 / 3CAA1 y/$3.125M (25)$3,125,000A3FA$3,125,000
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Barlow, Scottrhp20116194325.0302 / 3Warner Cos.1 yr/$2.5M (25)$2,500,000FA$2,500,000
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Espinal, Santiago2b201610298304.1492 / 3Rimas Spts1 yr/$2.4M (25)$2,400,000A4FA$2,400,000
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Suter, Brentlhp201231965357.1612 / 3Diamond Spts1 yr/$2.5M (25)+26 cl opt$2,250,000$0.250$2,500,000
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Lodolo, Nicklhp-s201917273.0003 / 3Excel1 y/$1.975M (25)$1,975,000A2A3FA$1,975,000
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Moll, Samlhp2013377333.0751 / 31 y/$1,007,500 (25)$1,007,500A2A3FA$1,007,500
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Ashcraft, Grahamrhp-s20196174272.1303 / 3Bledsoe AgencyA1A2A3FA
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Fairchild, Stuartof2017238292.1140 / 3CAAA1A2A3FA
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Friedl, TJlf2016USA292.1122 / 3Apex BaseballA1A2A3FA
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Santillan, Tonyrhp2015249282.0991 / 3Boras Corp.A1A2A3FA
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Benson, Willcf2016114272.0422 / 3WassermanA1A2A3FA
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Steer, Spencer3b2019390272.0353 / 3BallengeeA1A2A3FA
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McLain, Mattss2021117251.1403 / 3A1A2A3A4
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Williamson, Brandon
lhp2019259271.1392 / 3A1A2A3A4
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Abbott, Andrewlhp2021253261.1193 / 3A1A2A3
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De La Cruz, Ellyss-3b2018DOM231.1182 / 3Boras Corp.A1A2A3
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Encarnacion-Strand, Christian
1b-3b20214128251.0773 / 3A1A2A3
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Spiers, Carsonrhp2020USA270.1572 / 3
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Marte, Noelviss2018DOM230.1392 / 3
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Hinds, Receof2019249240.0532 / 3
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Dunn, Blakeof202115450260.0452 / 3
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Aguiar, Julianrhp202112360240.0423 / 3
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Hurtubise, Jacobrhp2020USA270.0402 / 3
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Richardson, Lyonrhp2018247250.0371 / 3
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Zulueta, Yosverrhp2019CUB270.0321 / 3
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Lowder, Rhettrhp-s202317230.0313 / 3
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Phillips, Connorrhp20202s64240.0272 / 3Ballengee
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Bowman, Cooper2b20214122250.0003 / 3
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Callihan, Tyler2b2019385250.0003 / 3
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Mey, Luisrhp2018DOM240.0003 / 3
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Rogers, Taylorfrom Cincinnati, 1/29/25 trade($6,000,000)($6,000,000)
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Pre-arbitration players9$7,200,000$7,200,000
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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
$106,765,833
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Projected 40-man Year-End Payroll
$114,724,833
$22.583$18.333$16.333$0.000
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Projected 40-man CB Tax Payroll
$136,641,500
$43.500$29.000$29.500$21.167
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Competitive 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
$104,358,500$200.500$218.000$221.000$232.833
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Projected CB Tax (first-time payor in 2025)
Rates 20% / 32% / 62.5% / 80%$0
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Reds CBT History
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The Reds 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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