MLB New York AL 20 OD

	A	B	C	D	E	F	G	H	I	K	M	N	O	P	Q	R	T	U	V	W	X
1
2	NEW YORK									30-man OD payroll	40-man CB Tax payroll				Tax Space
3	NEW YORK								2020	$108,115,350 (____)	$265,226,892 (____)				($57,226,892)
4	YANKEES								2019	$203,897,446 ( 2nd)	$234,029,071 ( 3rd)				$28,029,071
5	YANKEES								2018	$166,111,632 ( 7th)	$192,980,833 ( 6th)				$4,019,167		Estimates in italics
6
7	Player	Pos.	Year	Country /		Age	MLS	Opts Left 1/20	Agent	Length / Total Value	30-man roster - Salaries & pro-rated signing bonuses						40-man roster - Competitive Balance Tax - AAV
8	Player	Pos.	Signed	Rd	Pick	7/1/20	1/1/20	Opts Left 1/20	Agent	Length / Total Value	2020	ADJUSTED	2021	2022	2023	2024	2020	2021	2022	2023	2024
9
10	Cole, Gerrit	rhp-s	2011	1	1	29.297	6.111	3 / 3	Boras Corp.	9 yr/$324M (20-28)	$36,000,000	$13,333,333	$36.000	$36.000	$36.000	$36.000	$36,000,000	$36.000	$36.000	$36.000	$36.000
11	Stanton, Giancarlo	dh-rf	2007	2	76	30.236	9.118	3 / 3	Wasserman	13 yr/$325M (15-27)+28 opt	$26,000,000	$9,629,630	$29.000	$29.000	$32.000	$32.000	$25,000,000	$25.000	$25.000	$25.000	$25.000
12	Tanaka, Masahiro	rhp-s	2014		JPN	31.243	6.000	3 / 3	Excel	7 yr/$155M (14-20)	$23,000,000	$8,518,519					$22,142,857
13	Happ, J.A.	lhp-s	2004	3	92	37.256	11.047	1 / 3	Rogers Spts	2 yr/$34M (19-20)+21 opt	$17,000,000	$6,296,296	opt				$17,000,000	opt
14	Chapman, Aroldis	lhp-c	2010		CUB	32.124	9.009	2 / 3	Magnus Spts	3 yr/$48M (20-22)	$16,000,000	$5,925,926	$16.000	$16.000	FA		$17,466,667	$17.467	$17.467
15	Britton, Zack	lhp	2006	3	85	32.192	7.158	0 / 3	Boras Corp.	3 yr/$39M (19-21)+22 cl opt	$13,000,000	$4,814,815	$13.000	opt			$13,000,000	$13.000	opt
16	Paxton, James	lhp-s	2009	1s	37	31.238	5.151	2 / 3	Boras Corp.	1 yr/$12.5M (20)	$12,500,000	$4,629,630	FA				$12,500,000
17	LeMahieu, D.J.	2b	2009	2	79	31.354	7.128	0 / 3	Excel	2 yr/$24M (19-20)	$12,000,000	$4,444,444	FA				$12,000,000
18	Hicks, Aaron	of	2008	1	14	30.273	6.041	0 / 3	CAA	7 yr/$70M (19-25)+26 cl opt	$10,785,714	$4,174,603	$10.786	$10.786	$10.786	$9.786	$10,000,000	$10.000	$10.000	$10.000	$10.000
19	Severino, Luis	rhp-s	2011		DOM	26.132	3.170	2 / 3	Rep 1	4 yr/$40M (19-22)+23 cl opt	$10,500,000	$4,203,704	$10.750	$11.500	$2.750		$10,000,000	$10.000	$10.000	opt
20	Gardner, Brett	lf	2005	3	109	36.312	11.072	2 / 3	Pro Star	1 yr/$12.5M (20)+21 cl opt	$10,000,000	$4,962,930	$2.500				$12,000,000	opt
21	Ottavino, Adam	rhp	2006	1	30	34.222	8.087	1 / 3	All Bases Cov	3 yr/$27M (19-21)	$8,849,692	$3,812,655	$8.850	FA			$9,000,000	$9.000
22	Judge, Aaron	rf-dh	2013	1	32	28.067	3.051	3 / 3	PSI Spts	1 yr/$8.5M (20)	$8,500,000	$3,148,148	A2	A3	FA		$8,500,000
23	Sanchez, Gary	c	2009		DOM	27.212	3.086	0 / 3	Magnus Spts	1 yr/$5M (20)	$5,000,000	$1,851,852	A2	A3	FA		$5,000,000
24	Kahnle, Tommy	rhp	2010	5	175	30.329	4.131	0 / 3	Ballengee	1 yr/$2.65M (20)	$2,650,000	$981,481	A4	FA			$2,650,000
25	Urshela, Giovanny	3b	2008		COL	28.264	2.127	0 / 3	GSE	1 yr/$2.475M (20)	$2,475,000	$916,667	A2	A3	A4	FA	$2,475,000
26	Iannetta, Chris	c	2004	4	110	37.084	12.154	1 / 3	Octagon	1 yr/$1.5M (20)	$1,500,000	$555,556	FA				$1,500,000
27	Green, Chad	rhp	2013	11	336	29.039	3.046	1 / 3	Frontline	1 yr/$1.275M (20)	$1,275,000	$472,222	A2	A3	FA		$1,275,000
28	Avilan, Luis	lhp	2008		VEN	30.348	6.146	0 / 3	SPS Spts	1 yr/$1M (20)	$1,000,000	$370,370	FA				$1,000,000
29	Cessa, Luis	rhp	2008		MEX	28.068	2.131	0 / 3		1 yr/$895,000 (20)	$895,000	$331,481	A2	A3	A4	FA	$895,000
30	Hale, David	rhp-s	2009	3	87	32.278	2.163	0 / 3	Jon Fetterolf	1 yr/$800,000 (20)	$800,000	$296,296	A2	A3	A4	FA	$800,000
31	Holder, Jonathan	rhp	2014	6	182	27.023	2.124	1 / 3		1 yr/$750,000 (20)	$750,000	$277,778	A2	A3	A4	FA	$750,000
32	Torres, Gleyber	2b	2013		VEN	23.201	1.162	2 / 3		1 yr/$675,600 (20)	$675,600	$250,222	A1	A2	A3	A4	$675,600
33	Voit, Luke	1b	2013	22	665	29.139	1.169	2 / 3	Excel	1 yr/$634,000 (20)	$634,000	$234,815	A1	A2	A3	A4	$634,000
34	Andujar, Miguel	3b	2011		DOM	25.122	2.020	2 / 3	Octagon	1 yr/$632,500 (20)	$632,500	$234,259	A1	A2	A3	FA	$632,500
35	Tauchman, Mike	cf	2013	10	289	29.211	1.055	0 / 3		1 yr/$603,100 (20)	$603,100	$223,370		A1	A2	A3	$603,100
36	Frazier, Clint	of	2013	1	5	25.299	1.163	1 / 3	ACES	1 yr/$588,100 (20)	$588,100	$217,815	A1	A2	A3	A4	$588,100
37	Wade, Tyler	2b	2013	4	134	25.221	1.093	1 / 3		1 yr/$582,800 (20)	$582,800	$215,852		A1	A2	A3	$582,800
38	Loaisiga, Jonathan	rhp	2012		NIC	25.242	1.022	0 / 3		1 yr/$580,625 (20)	$580,625	$215,046		A1	A2	A3	$580,625
39	Ford, Mike	1b	2013		USA	27.363	0.080	2 / 3		1 yr/$579,800 (20)	$579,800	$214,741					$579,800
40	Higashioka, Kyle	c	2008	7	230	30.073	1.005	0 / 3		1 yr/$579,200 (20)	$579,200	$214,519		A1	A2	A3	$579,200
41	Heller, Ben	rhp	2013	22	651	28.331	2.096	1 / 3		1 yr/$575,150 (20)	$575,150	$213,019	A1	A2	A3	FA	$575,150
42	Estrada, Thairo	2b-ss	2012		VEN	24.130	0.099	1 / 3		1 yr/$570,400 (20)	$570,400	$211,259					$570,400
43	King, Michael	rhp	2016	12	353	25.038	0.011	0 / 3		1 yr/$563,950 (20)	$563,950	$208,870					$563,950
44	Abreu, Albert	rhp	2013		DOM	24.279	0.000	1 / 3
45	Florial, Estevan	of	2015		HTI	22.219	0.000	3 / 3
46	Garcia, Deivi	rhp	2015		DOM	21.043	0.000	3 / 3
47	German, Domingo	rhp-s	2010		DOM	27.332	2.017	0 / 3					A1	A2	A3	FA
48	Gil, Luis	rhp	2015		DOM	22.028	0.000	3 / 3
49	Kriske, Brooks	rhp	2016	6	188	26.149	0.000	3 / 3
50	Medina, Luis	rhp	2015		DOM	21.059	0.000	3 / 3
51	Montgomery, Jordan	lhp-s	2014	4	122	27.187	2.153	2 / 3		1 yr/$805,000 (20)			A2	A3	A4	FA
52	Nelson, Nick	rhp	2016	4	128	24.209	0.000	3 / 3
53	Yajure, Miguel	rhp	2015		VEN	22.061	0.000	3 / 3
54	Ellsbury, Jacoby									Released 11/20/19. Grievance pending.	$21,142,857	$21,142,857	$5.000				$21,857,143
55	Stanton, Giancarlo									With no opt out, Miami pays $30M							($3,000,000)	($3.000)	($3.000)	($3.000)	($3.000)
56											2020		2021	2022	2023	2024	2020	2021	2022	2023	2024
57	40-man players-minors																$2,250,000	$2.250	$2.250	$2.250	$2.250
58	Est. Player Benefits																$15,000,000	$15.500	$16.000	$16.500	$17.000
59	Projected 40-man CB Payroll																$265,226,892	$135.217	$113.717	$86.750	$87.250
60	CB Tax Threshold																$208,000,000	$210.000
61	Amount under threshold																($57,226,892)	$74.783
62	Running Payroll Total												$131.886	$103.286	$81.536	$77.786
63	26-man Opening Day Payroll										$249,788,488	$108,115,350
64
65	Yankees CBT History
66	2019: $6,742,435 tax on payroll of $234,570,109 with $206M threshold and 20 percent rate as a first-time payor.
67	2018: The Yankees CBT payroll of $192,980,833 did not exceed the $197M threshold for MLB's competitive balance tax.
68	2017: $15,719,318 tax on payroll of $224,224,707 with $195M threshold and 50 percent rate, plus surtax, as a 15-time payor.
69	2016: $27,396,653 tax on payroll of $243,793,306 with $189M threshold and 50 percent rate as a 14-time payor.
70	2015: $26,108,784 tax on payroll of $241,217,569 with $189M threshold and 50 percent rate as 13-time payor.
71	2014: $18,326,948 tax on payroll of $225,653,896 wirh $189M threshold and 50 percent rate as a 12-time payor.
72
73	Notes on Competitive Balance Tax
74	* Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
75	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $15M per club for health and pension benefits.
76	* Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021.
77	* Tax Rate: 20% for first-time payors, 30% for second-time payors, 50% for payors for 3 or more times. Rate resets if payroll falls below tax threshold for a season.
78	* 12% surtax for exceeding threshold by $20M-$40M.
79	* 42.5% surtax for first time exceeding threshold by more than $40M. 45% surtax for exceeding threshold by more than $40M the following season(s).
80	* Club exceeding threshold by $40M has its first selection in the next Rule 4 draft moved back 10 places. Club picking in top 6 has its second pick moved back.
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100