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BOSTON
Projected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
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2024202520262027202820242025202620272028
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RED SOX$184,052,988$105.927$92.517$89.017$59.917$223,290,488$134.715$110.205$106.017$65.184
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Projected 2024 CB tax:$0
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Player Pos.YearRdPickAgeMLSOptsAgentLength / Total ValueProjected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
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7/1/241/241/242024202520262027202820242025202620272028
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Devers, Rafael3b2013DOM276.0703 / 3Klutch Spts10 yr/$313.5M (24-33)$29,500,000$29.500$29.500$33.000$33.000$29,100,000$29.100$29.100$29.100$29.100
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Story, Trevor2b20111s45318.0003 / 3Excel6 yr/$140M (22-27)+28 cl opt$22,500,000$22.500$25.000$25.000$5.000$23,333,333$23.333$23.333$23.333opt
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Yoshida, Masatakalf2023NPB301.0003 / 35 yr/$90M (23-27)$18,600,000$18.600$18.600$18.600FA$18,000,000$18.000$18.000$18.000
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Giolito, Lucasrhp-s2012116296.0801 / 3CAA2 yr/$38.5M (24-25)+26 con opt$18,000,000$19.000$1.500$19,250,000$19.250opt
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Jansen, Kenleyrhp-c2004CUW3613.0732 / 3Wasserman2 yr/$32M (23-24)$16,000,000FA$16,000,000
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Martin, Chrisrhp2011USA386.1331 / 3ISE2 yr/$17.5M (23-24)$9,500,000FA$7,500,000
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Pivetta, Nickrhp-s20134136315.1660 / 31 yr/$7.5M (24)$7,500,000FA$7,500,000
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Paxton, Jameslhp-s20091s37359.1512 / 3Boras Corp.1 yr/$7M (24)$1,419,355FA$1,419,355
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O'Neill, Tylerlf2013385295.0591 / 3Boras Corp.1 yr/$5.85M (24)$5,850,000FA$5,850,000
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Jansen, Dannyc201316495295.0502 / 3ISE1 yr/$5.2M (24)$1,817,204FA$1,817,204
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García, Luisrhp2004DOM378.0070 / 3Reynolds Spts1 yr/$4.25M (24)$1,416,667FA$1,416,667
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Whitlock, Garrettrhp-s201718542283.0003 / 34 yr/$18.75M (23-26)$3,500,000$5.500$7.500$4,687,500$4.688$4.688
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Sims, Lucasrhp2012121305.0140 / 3Jamie Murphy1 yr/$2.85M (24)$950,000FA$950,000
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Hendriks, Liamrhp-c2007AUS359.1640 / 3ALIGND2 yr/$10M (24-25)+26 m opt$2,000,000$6.000$2.000$5,000,000$5.000opt
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Refsnyder, Rob2b-of20125187335.0480 / 3PSI Sports1 yr/$2M (24)+25 opt$1,850,000$0.150$2,000,000opt
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Rafaela, Ceddanne3b-of2017CUW230.0352 / 3MVP Spts8 yr/$50M (24-31)$1,250,000$1.250$2.250$3.750$5.750$6,250,000$6.250$6.250$6.250$6.250
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Bello, Brayanrhp-s2017DOM251.0822 / 3ISE6 yr/$55M (24-29)+30 cl opt$1,166,667$2.667$6.167$8.667$16.167$9,166,667$9.167$9.167$9.167$9.167
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Houck, Tannerrhp2017124282.1002 / 3CAA1 yr/$770,000 (24)$770,000A1A2A3FA$770,000
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Casas, Triston1b2018126241.0323 / 31 yr/$760,000 (24)$760,000A1A2A3$760,000
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Crawford, Kutterrhp-s201716491281.1362 / 31 yr/$760,000 (24)$760,000A1A2A3A4$760,000
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Duran, Jarrencf20187220271.1512 / 31 yr/$760,000 (24)$760,000A1A2A3A4$760,000
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Winckowski, Joshrhp201615462261.0742 / 31 yr/$760,000 (24)$623,009A1A2A3$623,009
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Wong, Connorc20173100281.0791 / 31 yr/$760,000 (24)$760,000A1A2A3$760,000
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Abreu, Wilyerof2017VEN250.0412 / 31 yr/$749,500 (24)$749,500$749,500
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Campbell, Isaiahrhp20192s76260.0862 / 31 yr/$746,000 (24)$443,387$443,387
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Murphy, Chrislhp20196197260.0812 / 31 yr/$743,500 (24)$743,500$743,500
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Valdez, Enmanuel3b2015DOM250.0772 / 31 yr/$743,500 (24)$495,680$495,680
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Weissert, Gregrhp201618548290.0882 / 31 yr/$743,500 (24)$659,777$659,777
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Grissom, Vaughn2b201911337230.0942 / 31 yr/$742,000 (24)$598,343$598,343
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Mata, Bryanrhp2016VEN240.0000 / 31 yr/$740,000 (24)$740,000$740,000
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Slaten, Justinrhp2019386260.0003 / 31 yr/$740,000 (24)$740,000$740,000
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Bernardino, Brennan
lhp201426785320.1531 / 31 yr (24)$693,378$693,378
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Booser, Camlhp2013USA320.0003 / 31 yr (24)$224,920$224,920
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Criswell, Cooperrhp201813391270.1421 / 31 yr/$1M (24)$600,806$600,806
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Fitts, Richardrhp20216183240.0003 / 31 yr (24)$87,527$87,527
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Gasper, Mickey1b201827817280.0003 / 31 yr (24)$143,786$143,786
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González, Romy2b201818528271.0832 / 31 yr (24)$713,284A1A2A3$713,284
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Gonzalez, Wikelman
rhp2018VEN220.0003 / 31 yr (24)$60,300$60,300
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Guerrero, Luisrhp202117496230.0003 / 31 yr (24)$95,484$95,484
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Gutierrez, Vladimirrhp2016CUB282.1272 / 31 yr (24)$352,688A1A2A3FA$352,688
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Hamilton, Davidss-2b20198253260.0202 / 31 yr (24)$710,029$710,029
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Horn, Baileylhp20205142260.0003 / 31 yr (24)$225,008$225,008
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Kelly, Zackrhp2017USA291.0383 / 31 yr (24)$587,837A1A2A3$587,837
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Penrod, Zachlhp2018USA270.0003 / 31 yr (24)$63,656$63,656
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Perales, Luisrhp2019DOM210.0003 / 31 yr (24)$60,300$60,300
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Priester, Quinnrhp2019118230.0492 / 3Wasserman1 yr (24)$250,645$250,645
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Ramírez, Yohanrhp2016DOM292.1020 / 31 yr/$768,750 (24)$82,994A1A2A3FA$82,994
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Shugart, Chaserhp201812370270.0003 / 31 yr (24)$56,083$56,083
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Sogard, Nickss201912368260.0003 / 31 yr (24)$198,837$198,837
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Speas, Alexrhp2016263260.0072 / 3ACES1 yr (24)$60,300$60,300
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Uwasawa, Naoyukirhp-s2023JPN300.0003 / 31 yr (24)$347,312$347,312
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Heineman, Tylerfrom Toronto, 9/16/24 waiver claim($50,000)($50,000)
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Heineman, Tylerpaid before 9/16/24 claim by Toronto$309,512$309,512
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Dalbec, Bobbyoutrighted 9/10/24$332,413$332,413
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Hill, Richreleased 9/9/24$150,538$150,538
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Rodríguez, Joelyoutrighted 8/28/24$2,000,000$2,000,000
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Smith, Dominicreleased 8/20/24$1,053,763$1,053,763
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Keller, Bradoutrighted 8/29/24$330,215$330,215
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Westbrook, Jamieoutrighted 8/15/24$159,524$159,524
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Duran, Jarren2-game suspension without pay($8,172)($8,172)
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Ramírez, Yohanoutrighted 8/2/24$24,798$24,798
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Walter, Brandonreleased 8/2/24$82,345$82,345
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Wingenter, Treyfrom Chicago Cubs, 8/2/24 claim($50,000)($50,000)
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Wingenter, Treypaid before 8/2/24 claim by Cubs$72,581$72,581
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Anderson, Chasereleased 8/2/24, less Texas portion$1,130,645$1,130,645
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McGuire, Reeseoutrighted 8/2/24$1,500,000$1,500,000
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Ramirez, Yohanto LA Dodgers, 7/28/24 waiver claim$50,000$50,000
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Uwasawa, Naoyukioutrighted 7/13/24$251,747$251,747
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Speas, Alexto Houston, 6/29/24 waiver claim$50,000$50,000
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Cooper, Garrettreleased 6/14/24$1,467,742$1,467,742
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Short, Zackfrom Atlanta, 5/9/24 trade($50,000)($50,000)
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Short, Zackpaid before 5/9/24 trade to Atlanta$32,142$32,142
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Gutierrez, VladimirDFA 5/1/24$30,108$30,108
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Reyes, Pablooutrighted 5/6/24$164,301$164,301
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Jacques, Joepaid before 4/23/24 trade to Arizona$23,518$23,518
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Turner, JustinCBT adjustment for 2024 opt-out$4,150,000
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Sale, Chriscash to Atlanta, 12/30/23 trade$17,000,000$17,000,000
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Hosmer, Ericreleased 12/22/22$740,000$0.760$740,000$0.760
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0- to 3-year bonus pool
$1,666,667$1.667$1.667$1.667$1.667
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Estimated Player Benefits
$17,000,000$17.500$18.000$18.500$19.000
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2024202520262027202820242025202620272028
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Projected 26-man Opening Day Payroll
$171,242,167$105.927$92.517$89.017$59.917
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Projected 40-man Year-End Payroll
$184,052,988$105.927$92.517$89.017$59.917
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Projected 40-man CB Tax Payroll
$223,290,488
$134.715$110.205$106.017$65.184
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Competitive Balance Tax Threshold
$237,000,000$241.000$244.000$244.000$244.000
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Amount under threshold
$13,709,512$106.285$133.795$137.983$178.816
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Red Sox CBT History
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2023: The Red Sox CBT payroll did not exceed the threshold for MLB's competitive balance tax.
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2022: $1,229,936 tax on CBT payroll of $236,149,678 with $230M threshold and a rate of 20 percent as a first-time payor.
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2020-21: The Red Sox CBT payroll did not exceed the threshold for MLB's competitive balance tax.