MLB San Diego 24 YE

	A	B	C	D	E	F	G	H	I	K	M	N	O	P	Q	S	T	U	V	W
1
2	SAN DIEGO										Projected 40-man Year-End Payrolls (salary+pro-rated bonus)					Projected 40-man CB Tax Payrolls (average annual value)
3	SAN DIEGO										2024	2025	2026	2027	2028	2024	2025	2026	2027	2028
4	PADRES										$172,808,018	$149.536	$137.746	$156.496	$124.546	$233,573,576	$186.320	$169.580	$170.080	$137.255
5	PADRES															Projected 2024 CB tax:		$0
6
7	Player	Pos.	Year	Rd	Pick	Age	MLS	Opts	Agent	Length / Total Value	Projected 40-man Year-End Payrolls (salary+pro-rated bonus)					Projected 40-man CB Tax Payrolls (average annual value)
8	Player	Pos.	Year	Rd	Pick	7/1/24	1/24	1/24			2024	2025	2026	2027	2028	2024	2025	2026	2027	2028
9
10	Bogaerts, Xander	2b	2009		ABW	31	10.042	3 / 3	Boras Corp.	11 yr/$280M (23-33)	$25,454,545	$25.455	$25.455	$25.455	$25.455	$25,454,545	$25.455	$25.455	$25.455	$25.455
11	Musgrove, Joe	rhp-s	2011	1s	46	31	7.063	2 / 3	Full Circle Spts	5 yr/$100M (23-27)	$20,000,000	$20.000	$20.000	$20.000	FA	$20,000,000	$20.000	$20.000	$20.000
12	Machado, Manny	3b	2010	1	3	31	11.056	3 / 3	MVP Spts	11 yr/$350M (23-33)	$17,090,909	$17.091	$25.091	$39.091	$39.091	$31,818,182	$31.818	$31.818	$31.818	$31.818
13	Darvish, Yu	rhp-s	2012		JPN	37	12.000	3 / 3	Wasserman	6 yr/$108M (23-28)	$16,000,000	$21.000	$16.000	$15.000	$15.000	$18,000,000	$18.000	$18.000	$18.000	$18.000
14	Tatis Jr., Fernando	rf	2015		DOM	25	4.120	3 / 3	MVP Sports	14 y/$340M (21-34)	$11,714,286	$20.714	$20.714	$25.714	$25.714	$24,285,714	$24.286	$24.286	$24.286	$24.286
15	Arraez, Luis	2b	2013		VEN	27	4.121	2 / 3	MVP Spts	1 yr/$10.6M (24)	$592,796	A4	FA			$592,796
16	Suarez, Robert	rhp	2021		JPN	33	2.000	3 / 3	Amuse Spts, Don Nomura	5 yr/$46M (23-27), incl p opts	$10,000,000	$10.000	$8.000	$8.000		$9,200,000	$9.200	$9.200	$9.200
17	Cease, Dylan	rhp-s	2014	6	169	28	4.089	2 / 3	Boras Corp.	1 yr/$8M (24)	$8,000,000	A3	FA			$8,000,000
18	Kim, Ha-Seong	ss	2020		KOR	28	3.000	3 / 3	ISE	4 yr/$28M (21-24)+25 m opt	$8,000,000	$2.000				$7,000,000
19	Pérez, Martín	lhp-s	2007		VEN	33	11.038	1 / 3	OL Baseball	1 yr/$8M (24)	$1,333,334	FA				$1,333,334
20	Cronenworth, Jake	1b	2015	7	208	30	4.000	3 / 3	CAA	7 y/$80M (24-30)	$7,286,714	$11.286	$12.286	$12.286	$12.286	$11,428,571	$11.429	$11.429	$11.429	$11.429
21	Díaz, Elias	c	2008		VEN	33	7.088	0 / 3	MAS+	3 yr/$14.5M (22-24)	$115,376	FA				$115,376
22	Scott, Tanner	lhp-c	2014	6	181	29	5.059	1 / 3		1 yr/$5.7M (24)	$1,900,000	FA				$1,900,000
23	Peralta, Wandy	lhp	2009		DOM	32	6.168	1 / 3	MAS+	4 yr/$16.5M (24-27)	$3,350,000	$4.250	$4.450	$4.450	FA	$4,125,000	$4.125	$4.125	$4.125
24	Matsui, Yuki	lhp	2023		JPN	28	0.000	3 / 3		5 yr/$28M (24-28)	$3,250,000	$5.500	$5.750	$6.500	$7.000	$5,600,000	$5.600	$5.600	$5.600	$5.600
25	King, Michael	rhp	2016	12	353	29	4.004	3 / 3		1 yr/$3.15M (24)	$3,150,000	A3	FA			$3,150,000
26	Adam, Jason	rhp	2010	5	149	32	3.132	1 / 3	Republik Spts	1 yr/$2.7M (24)	$929,032	A3	A4	FA		$929,032
27	Higashioka, Kyle	c	2008	7	230	34	5.005	0 / 3	Beverly Hills SC	1 yr/$2.18M (24)	$2,180,000	FA				$2,180,000
28	Profar, Jurickson	lf	2009		CUW	31	9.165	0 / 3	MVP Spts	1 yr/$1M (24)	$1,000,000	FA				$1,000,000
29	Solano, Donovan	2b-3b	2005		COL	36	8.081	1 / 3	MDR Sports	1 yr (24)	$795,699					$795,699
30	Wade, Tyler	2b	2013	4	134	29	4.058	0 / 3	Paragon	1 yr/$850,000 (24)	$850,000	A3	FA			$850,000
31	Campusano, Luis	c	2017	2	39	25	1.144	1 / 3	Ballengee	1 yr/$754,700 (24)	$754,700	A1	A2	A3	A4	$754,700
32	Cosgrove, Tom	lhp	2017	12	348	28	0.159	2 / 3		1 yr/$750,500 (24)	$672,609					$672,609
33	Hoeing, Bryan	rhp	2019	7	201	27	1.000	3 / 3		1 yr/$750,500 (24)	$250,167		A1	A2	A3	$250,167
34	Patiño, Luis	rhp	2016		COL	24	2.061	0 / 3		1 yr/$749,400 (24)	$749,400	A1	A2	A3	FA	$749,400
35	Brito, Jhony	rhp	2015		DOM	26	0.113	2 / 3		1 yr/$746,000 (24)	$450,112					$450,112
36	Rosario, Eguy	2b	2015		DOM	24	1.021	1 / 3		1 yr/$744,400 (24)	$329,349		A1	A2	A3	$329,349
37	Waldron, Matt	rhp	2019	18	550	27	0.054	2 / 3		1 yr/$741,800 (24)	$611,548					$611,548
38	Kolek, Stephen	rhp	2018	11	344	27	0.000	3 / 3		1 yr/$740,000 (24)	$740,000					$740,000
39	Merrill, Jackson	cf-ss	2021	1	27	21	0.000	3 / 3		1 yr/$740,000 (24)	$740,000					$740,000
40	Ahmed, Nick	ss	2011	2	85	33	9.046	2 / 3	Excel	1 yr/$850,000 (24)	$31,828	FA				$31,828
41	Estrada, Jeremiah	rhp	2017	6	195	25	0.080	2 / 3		1 yr (24)	$643,427					$643,427
42	Gillaspie, Logan	rhp	2018		USA	27	0.076	1 / 3		1 yr (24)	$223,833					$223,833
43	Jacob, Alek	rhp	2021	16	490	26	0.087	3 / 3		1 yr (24)	$253,804					$253,804
44	Johnson, Bryce	cf	2017	6	186	28	0.093	1 / 3		1 yr (24)	$296,649					$296,649
45	Lockridge, Brandon	of	2018	5	157	27	0.000	3 / 3		1 yr (24)	$9,402					$9,402
46	McCoy, Mason	2b-ss	2017	6	188	29	0.025	3 / 3		1 yr (24)	$159,140					$159,140
47	Morejon, Adrian	lhp	2016		CUB	25	3.140	1 / 3	Boras Corp.	1 yr/$850,000 (24)	$850,000	A3	A4	FA		$850,000
48	Ornelas, Tirso	of	2016		MEX	24	0.000	3 / 3		1 yr (24)	$24,315					$24,315
49	Peralta, David	lf	2004		VEN	36	9.120	3 / 3	ACES	1 yr (24)	$1,056,452					$1,056,452
50	Reynolds, Sean	rhp	2016	4	113	26	0.003	2 / 3		1 yr (24)	$233,824					$233,824
51	Sullivan, Brett	c-of	2015	17	508	30	0.081	1 / 3		1 yr (24)	$210,513					$210,513
52	Vásquez, Randy	rhp	2018		DOM	25	0.041	2 / 3		1 yr (24)	$390,541					$390,541
53	Kim, Ha-Seong									buyout for 2025, paid 11/2/24	$2,000,000					$2,000,000
54	Profar, Jurickson									bonus, plate appearances	$1,500,000					$1,500,000
55	Suarez, Robert									bonus, games finished	$3,000,000					$3,000,000
56	Azocar, José									paid before 9/5/24 claim by San Diego	$455,141					$455,141
57	Bachar, Lake									paid before 9/3/24 claim by Miami	$14,028					$14,028
58	Batten, Matthew									DFA 8/23/24	$512,225					$512,225
59	Darvish, Yu									restricted list 7/6 - 8/23	($4,129,032)					($4,129,032)
60	Edwards Jr., Carl									outrighted 8/14/24	$75,269					$75,269
61	Wolf, Jackson									outrighted 8/10/24	$83,642					$83,642
62	Davis, Austin									outrighted 8/3/24	$179,032					$179,032
63	Mazur, Adam									paid before 7/30/24 trade to Miami	$142,401					$142,401
64	Pauley, Graham									paid before 7/30/24 trade to Miami	$453,136					$453,136
65	De Los Santos, Enyel									paid before 7/30/24 trade to NY Yankees	$773,333					$773,333
66	Otto, Glenn									released 7/28/24	$389,531					$389,531
67	Marcano, Tucupita									paid before 6/4/24 suspension	$473,269					$473,269
68	Groome, Jay									paid before 6/4/24 suspension	$22,045					$22,045
69	Go, Woo Suk									paid before 5/4/24 trade to Miami	$348,118					$348,118
70	Avila, Pedro									paid before 4/17/24 trade to Cleveland	$80,280					$80,280
71	Martinez, Nick									CBT adjustment, 2024 opt-out						$1,333,333
72	Wacha, Michael									CBT adjustment, 2024 opt-out						$1,000,000
73	Carpenter, Matt									cash to Atlanta, 12/15/23 trade	$1,500,000					$1,500,000
74	Hosmer, Eric									full salary less minimum per 8/22 trade	$12,260,000	$12.240				$17,260,000	$17.240
75	0- to 3-year bonus pool															$1,666,667	$1.667	$1.667	$1.667	$1.667
76	Estimated Player Benefits															$17,000,000	$17.500	$18.000	$18.500	$19.000
77											2024	2025	2026	2027	2028	2024	2025	2026	2027	2028
78	Projected 26-man Opening Day Payroll										$164,538,554	$149.536	$137.746	$156.496	$124.546
79	Projected 40-man Year-End Payroll										$172,808,018	$149.536	$137.746	$156.496	$124.546
80	Projected 40-man CB Tax Payroll															$233,573,576	$186.320	$169.580	$170.080	$137.255
81	Competitive Balance Tax Threshold									$237 / $257 / $277 / $297						$237,000,000	$241.000	$244.000	$244.000	$244.000
82	Amount under threshold															$3,426,424	$54.680	$74.420	$73.920	$106.745
83	Projected Competitive Balance Tax (fourth-time payor in 2024)									Rates 50% / 62.5% / 95% / 110%
84
85	Padres CBT History
86	2023: $39,693,954 tax on CBT payroll of $291,204,162 with $233M threshold and 50, 62.5 and 95 percent rates as a third-time payor.
87	2022: $1,524,638 tax on CBT payroll of $235,082,125 with $230M threshold and 30 percent rate as a second-time payor.
88	2021: $1,293,478 tax on CBT payroll of $216,467,391 with $210M threshold and 20 percent rate as a first-time payor.
89	Prior to 2021, the Padres payroll had never exceeded the threshold for MLB's competitive balance tax.
90
91	Notes on Salaries
92	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.
93	Estimated salaries: 0.000 MLS: $740,000 / $60,300. 0.001+ MLS: $740,000 / $120,600. 1+ MLS: $750,000 / $180,900. 2+ MLS: $760,000 / $241,200. 3+ MLS: $800,000 - $2M
94
95	Notes on Competitive Balance Tax
96	* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
97	* 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.
98	* 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.
99	* 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.
100	* 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.