ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
1
2
PHILADELPHIA
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
3
2025202620272028202920252026202720282029
4
PHILLIES$292,836,390$172.383$127.883$88.883$75.383$310,833,223$192.304$145.021$103.521$98.396
5
Projected 2025 CB tax:$52,216,545
6
7
PlayerPos.YearRdPickAgeMLSOpts left 1/25AgentLength / Total ValueProjected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
8
7/1/251/252025202620272028202920252026202720282029
9
10
Wheeler, Zackrhp-s2009163511.0982 / 3Wasserman 3 y/$126M (25-27)$42,000,000$42.000$42.000$42,000,000$42.000$42.000
11
Turner, Treass2014113328.1352 / 3CAA11 y/$300M (23-33)$27,272,727$27.273$27.273$27.273$27.273$27,272,727$27.273$27.273$27.273$27.273
12
Harper, Bryce1b2010113212.1591 / 3Boras Corp.13 y/$330M (19-31)$26,538,462$27.539$27.539$27.539$23.539$25,384,615$25.385$25.385$25.385$25.385
13
Nola, Aaronrhp-s201417329.0763 / 3Paragon Spts7 y/$172M (24-30)$24,571,429$24.571$24.571$24.571$24.571$24,571,429$24.571$24.571$24.571$24.571
14
Realmuto, J.T.c201031043410.0382 / 3CAA5 y/$115.5M (21-25)$23,875,000FA$23,100,000
15
Castellanos, Nickdh-rf20101s443311.0293 / 3self-represented5 y/$100M (22-26)$20,000,000$20.000FA$20,000,000$20.000
16
Schwarber, Kylelf-dh201414329.0862 / 3Excel4 y/$79M (22-25)$20,000,000FA$19,750,000
17
Walker, Taijuanrhp-s20101s433210.1422 / 3WME4 y/$72M (23-26)$18,000,000$18.000FA$18,000,000$18.000
18
Kepler, Maxlf2009DEU328.1520 / 3VC Sports1 y/$10M (25)$10,000,000FA$10,000,000
19
Alvarado, Josélhp2012VEN307.0882 / 3OL Baseball3 y/$22M (23-25)+26 cl opt$9,166,667$0.500$7,333,333opt
20
Suárez, Rangerlhp-s2012VEN295.1120 / 4LA Spts Mgt Daniel Szew1 y/$8.8M (25)$8,800,000FA$8,800,000
21
Romano, Jordanrhp-c201410294325.0512 / 3VC Sports1 y/$8.5M (25)$8,500,000FA$8,500,000
22
Bohm, Alec3b201813284.1062 / 3Boras Corp.1 y/$7.7M (25)$7,700,000A3FA$7,700,000
23
Strahm, Mattlhp201221643338.0642 / 3ACES1 yr/$7.5M (25)+opt$7,500,000$7.500$7,500,000$7.500
24
Lúzardo, Jesuslhp-s2016394274.1652 / 3Boras Corp.1 y/$6.625M (25)$6,625,000A4FA$6,625,000
25
Stott, Bryson2b2019114273.0003 / 3Boras Corp.1 y/$3.2M (25)$3,200,000A2A3FA$3,200,000
26
Marsh, Brandoncf2016260273.0782 / 3ACES1 y/$3M (25)$3,000,000A2A3FA$3,000,000
27
Sosa, Edmundoss2012PAN294.1400 / 4Octagon1 y/$3M (25)$3,000,000A4FA$3,000,000
28
Sánchez, Cristopher
lhp-s2013DOM282.0830 / 3Mato Spts Mgt4 y/$22.5M (25-28)+29-30 cl opts$2,000,000$3.500$6.500$9.500$5,625,000$5.625$5.625$5.625
29
Banks, Tannerlhp201418528332.0921 / 3Gaeta Spts1 y/$785,500 (25)$785,500A1A2A3FA$785,500
30
Marchán, Rafaelc2015VEN262.0060 / 41 y/$780,500 (25)$780,500A1A2A3FA$780,500
31
Rojas, Johanof2018DOM241.0802 / 31 y/$773,500 (25)$587,142A1A2A3$587,142
32
Kerkering, Orionrhp20225152241.0103 / 31 y/$773,000 (25)$773,000A1A2A3$773,000
33
Wilson, Weston3b-of201617501300.1131 / 31 y/$764,000 (25)$672,248$672,248
34
Bader, Harrisoncf20153100317.0301 / 3Vayner Spts1 y/$6.25M (25)+26 m opt$1,506,720$1.500$724,067$2.283
35
Buehler, Walkerrhp-s2015124306.1682 / 3Excel1 y/$21.05M (25)+26 m opt$69,462$69,462
36
Cabrera, Jeanrhp2019VEN230.0003 / 3$62,000$62,000
37
Chace, Moisesrhp2019VEN220.0003 / 3$62,000$62,000
38
Duran, Jhoanrhp-c2014DOM273.0002 / 3Nova Spts1 y/$4.125M (25)$1,330,645A2A3FA$1,330,645
39
Hoffman, Nolanrhp20185148270.0003 / 3$72,031$72,031
40
Johnson, Sethrhp20191s40260.0221 / 3$253,856$253,856
41
Kemp, Otto3b2022USA250.0003 / 3$390,569$390,569
42
Lazar, Maxrhp201711324260.0513 / 3$520,608$520,608
43
Lantigua, Rafael2b-of2016DOM270.0003 / 3$18,919$18,919
44
Mayza, Timlhp201312355335.1292 / 3Ballengee1 y/$1.55M (25)$241,667FA$241,667
45
Mercado, Michaelrhp2017240260.0312 / 3$161,519$161,519
46
Rangel, Alanrhp2014MEX270.0122 / 3$212,817$212,817
47
Robert, Danielrhp201721644300.0172 / 3$259,940$259,940
48
Robertson, Davidrhp2006175244015.1192 / 3self-represented1 y/$16M (25)$6,021,505$6,021,505
49
Stubbs, Garrettc20158229324.1201 / 3Boras Corp.1 yr/$925,000 (25)$925,000A3FA$925,000
50
Trivino, Lourhp201311341336.1632 / 3Pro Edge Spts1 y/$1.5M (25) $138,925$138,925
51
Schwarber, Kyleaward bonus: second, 2025 MVP$50,000$50,000
52
Bader, Harrison2026 buyout, paid 11/4/25$3,000,000$3,000,000
53
Buehler, Walkerperformance bonus: GS$41,667$41,667
54
Walton, Donovanoutrighted 9/26/25$78,656$78,656
55
Hicklen, Breweroutrighted 9/19/25$37,303$37,303
56
Manning, Mattoutrighted 9/15/25$61,333$61,333
57
Ross, Joereleased 8/26/25$4,000,000$4,000,000
58
Walker, Joshclaimed by Baltimore 8/21/25$41,613$41,613
59
Stevenson, Calreleased 8/17/25$140,381$140,381
60
Sweet, Devinoutrighted 8/3/25$86,597$86,597
61
de Geus, Brettoutrighted 8/3/25 $128,140$128,140
62
Bader, Harrisonassignment bonus$500,000$500,000
63
Abel, Micktraded to Minnesota 7/30/25$181,148$181,148
64
Cusick, Ryanoutrighted 7/28/25$17,000$17,000
65
Sánchez, CristopherAll Star award bonus$50,000$50,000
66
Kennedy, Buddyoutrighted 7/5/25$94,597$94,597
67
Hernández, Carlosclaimed by Detroit 6/15/25$505,161$505,161
68
Tyler, Kyleclaimed by Baltimore 6/15/25$80,000$80,000
69
Ruiz, Joséclaimed by Atlanta 6/7/25$474,194$474,194
70
Alvarado, José80g suspension (5/18-8/18)($4,451,613)($4,451,613)
71
Clemens, Kodypaid before 4/25/25 trade to Twins$124,355$124,355
72
Pre-arbitration bonus pool
$1,666,667$1.667$1.667$1.667$1.667
73
Estimated Player Benefits
$17,500,000$18.000$18.500$19.000$19.500
74
2025202620272028202920252026202720282029
75
Projected 26-man Opening Day Payroll$283,706,785
76
Projected 40-man Year-End Payroll
$292,836,390$172.383$127.883$88.883$75.383
77
Projected 40-man CB Tax Payroll$310,833,223$192.304$145.021$103.521$98.396
78
Competitive Balance Tax Threshold$241 / $261 / $281 / $301$241,000,000$244.000$247.000$250.000$254.000
79
Amount under threshold
($69,833,223)
$51.696$101.979$104.979$155.604
80
Projected Competitive Balance Tax (fourth-time payor in 2025)Rates 50% / 62% / 95% / 110%$52,216,545
81
82
Phillies CBT History
83
2024: $14,351,954 tax on CBT payroll of $264,314,134 with thresholds of $237M and $257M and rates of 50 and 62 percent as a third-time payor.
84
2023: $6,977,345 tax on CBT payroll of $255,327,012 with thresholds of $233M and $253M and rates of 30 and 42 percent as a second-time payor.
85
2022: $2,882,657 tax on CBT payroll of $244,413,284 with $230M threshold and a rate of 20 percent as a first-time payor.
86
Before the 2022 season, the Phillies payroll had never exceeded the threshold for MLB's competitive balance tax.
87
88
Notes on Salaries
89
Figures for 0- to 3-year players in majors are estimated at an average of $772,000, $12,000 above the Major League minimum salary.
90
Figures for 0- to 3-year players in minors are estimated at an average of $186,000, the minimum minor-league salary for a player with 1 year of Major League service.
91
92
Notes on Competitive Balance Tax
93
* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
94
* 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.
95
* 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.
96
* 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.
97
* 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.
98
* 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.
99
* 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.
100