ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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BOSTON
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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RED SOX$142,397,248$90.084$86.517$57.417$57.417$173,918,167$110.205$106.017$65.184$65.684
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Projected 2025 CB tax:$0
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Player Pos.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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Devers, Rafael3b2013DOM287.0703 / 3Klutch Spts10 yr/$313.5M (24-33)$27,066,581$27.067$30.500$30.500$30.500$29,100,000$29.100$29.100$29.100$29.100
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Story, Trevor2b20111s45329.0003 / 3Wasserman6 yr/$140M (22-27)+28 cl opt$22,500,000$25.000$25.000$5.000$23,333,333$23.333$23.333opt
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Giolito, Lucasrhp-s2012116307.0801 / 3CAA2 yr/$38.5M (24-25)+26 cond opt$19,000,000$1.500$19,250,000opt
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Yoshida, Masatakalf2023NPB312.0003 / 3Boras Corp.5 yr/$90M (23-27)$18,600,000$18.600$18.600FA$18,000,000$18.000$18.000
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Chapman, Aroldislhp2010CUB3714.0092 / 3Wasserman1 y/$10.75M (25)$10,750,000FA$10,750,000
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Hendriks, Liamrhp-c2007AUS3610.1640 / 3ALIGND2 yr/$10M (24-25)+26 m opt$6,000,000$2.000$5,000,000opt
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Whitlock, Garrettrhp-s201718542294.0003 / 3Kent Matthes4 yr/$18.75M (23-26)$5,500,000$7.500FA$4,687,500$4.688
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Houck, Tannerrhp2017124293.1002 / 3CAAA1$4,500,000A2A3FA$4,500,000
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Duran, Jarrencf20187220282.1552 / 3Beverly Hills SCA1$4,250,000A2A3A4FA$4,250,000
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Crawford, Kutterrhp-s201716491292.1362 / 3A1$3,000,000A2A3A4FA$3,000,000
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Bello, Brayanrhp-s2017DOM262.0822 / 3ISE6 yr/$55M (24-29)+30 cl opt$2,666,667$6.167$8.667$16.167$19.167$9,166,667$9.167$9.167$9.167$9.167
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Wilson, Justinlhp200851443712.0352 / 3ACES1 yr/$2.25M (25)$2,250,000FA$2,250,000
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Refsnyder, Rob2b-of20125187346.0480 / 3PSI Sports1 yr/$2M (24)+25 opt$2,100,000FA$2,100,000
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Rafaela, Ceddanne3b-of2017CUW241.0352 / 3MVP Spts8 yr/$50M (24-31)$1,250,000$2.250$3.750$5.750$7.750$6,250,000$6.250$6.250$6.250$6.250
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González, Romy2b201818528282.0832 / 3MVP SptsA1A2A3FA
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Wong, Connorc20173100292.0791 / 3A1A2A3FA
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Winckowski, Joshrhp201615462272.0451 / 3ExcelA1A2A3FA
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Kelly, Zackrhp2017USA302.0172 / 3A1A2A3FA
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Casas, Triston1b2018126252.0323 / 3MVP SptsA1A2A3FA
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Bernardino, Brennan
lhp201426785331.1531 / 3Suarez, Gomez & Assoc.A1A2A3A4
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Criswell, Cooperrhp201813391281.1171 / 4FrontlineA1A2A3
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Murphy, Chrislhp20196197271.0812 / 3A1A2A3
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Weissert, Gregrhp201618548301.0791 / 3A1A2A3
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Grissom, Vaughn2b201911337241.0661 / 3CAAA1A2A3
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Abreu, Wilyerof2017VEN261.0412 / 3A1A2A3
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Hamilton, Davidss-2b20198253271.0202 / 3A1A2A3
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Valdez, Enmanuel3b2015DOM261.0181 / 3A1A2A3
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Slaten, Justinrhp2019386271.0003 / 3A1A2A3
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Booser, Camlhp2013USA330.1502 / 3
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Priester, Quinnrhp2019118240.1341 / 3Wasserman
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Sogard, Nickinf-of201912368270.0503 / 3
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Gasper, Mickey1b201827817290.0493 / 3
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Shugart, Chaserhp201812370280.0342 / 3
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Guerrero, Luisrhp202117496240.0243 / 3
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Fitts, Richardrhp20216183250.0223 / 3
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Penrod, Zachlhp2018USA280.0163 / 3Dynamic Spts
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Dobbins, Hunterrhp20218226250.0003 / 3
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Garcia, Jhostynxonof2019VEN220.0003 / 3
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Gonzalez, Wikelman
rhp2018VEN230.0002 / 3
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Perales, Luisrhp2019DOM220.0002 / 3
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Refsnyder, RobCBT credit, 2025 unpaid buyout$150,000
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Hosmer, Ericreleased 12/22/22$760,000$760,000
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Pre-arbitration players12$9,600,000$9,600,000
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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
$139,793,248
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Projected 40-man Year-End Payroll
$142,397,248$90.084$86.517$57.417$57.417
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Projected 40-man CB Tax Payroll
$173,918,167
$110.205$106.017$65.184$65.684
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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
$67,081,833$133.795$140.983$143.983$188.316
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Projected CB Tax (first-time payor in 2025)
Rates 20% / 32% / 62.5% / 80%$0
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Red Sox CBT History
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2023-24: 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.
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2019: $13,414,561 tax on $243,653,717 payroll, $206M threshold, 30% rate, $12% surtax for amount above $226M.
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2018: $11,951,091 tax on $239,481,745 payroll. $197M threshold, 20% rate, 32% surtax for amount above $217M, 62.5% surtax for amount above $237M.
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2017: The Red Sox CBT payroll of $191,888,422 fell under the $195M tax threshold.
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2016: $4,503,815 tax on CBT payroll of $204,012,716 with $189M threshold and 30 percent rate as a second-time payor.
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2015: $1,835,925 tax on CBT payroll of $199,491,005 with a $189M threshold and 17.5% rate as first-time payor.
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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 $16M 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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