MLB San Diego 25

	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 Labor Relations Payrolls					Projected 40-man Competitive Balance Payrolls
3	SAN DIEGO										2025	2026	2027	2028	2029	2025	2026	2027	2028	2029
4	PADRES										$212,009,454	$164.546	$170.496	$142.546	$113.546	$268,342,679	$183.330	$183.830	$151.005	$114.155
5	PADRES															Projected 2025 CB tax:		$6,349,657
6
7	Player	Pos.	Year	Rd	Pick	Age	MLS	Opts left 1/25	Agent	Length / Total Value	Projected 40-man Year-End Labor Relations Payrolls					Projected 40-man Competitive Balance Payrolls
8	Player	Pos.	Year	Rd	Pick	7/1/25	1/25	Opts left 1/25	Agent	Length / Total Value	2025	2026	2027	2028	2029	2025	2026	2027	2028	2029
9
10	Bogaerts, Xander	ss	2009		ABW	32	11.042	3 / 3	Boras Corp.	11 y/$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	Darvish, Yu	rhp-s	2012		JPN	38	12.146	3 / 3	Wasserman	6 y/$108M (23-28)	$21,000,000	$16.000	$15.000	$15.000	FA	$18,000,000	$18.000	$18.000	$18.000
12	Tatis Jr., Fernando	rf	2015		DOM	26	5.120	3 / 3	MVP Spts	14 y/$340M (21-34)	$20,714,286	$20.714	$25.714	$25.714	$36.714	$24,285,714	$24.286	$24.286	$24.286	$24.286
13	Musgrove, Joe	rhp-s	2011	1s	46	32	8.063	2 / 3	Full Circle Spts	5 y/$100M (23-27)	$20,000,000	$20.000	$20.000	FA		$20,000,000	$20.000	$20.000
14	Machado, Manny	3b	2010	1	3	32	12.056	3 / 3	MVP Spts	11 y/$350M (23-33)	$17,090,909	$25.091	$39.091	$39.091	$39.091	$31,818,182	$31.818	$31.818	$31.818	$31.818
15	Arraez, Luis	2b	2013		VEN	28	5.121	2 / 3	MVP Spts	1 y/$14M (25)	$14,000,000	FA				$14,000,000
16	Cease, Dylan	rhp-s	2014	6	169	29	5.089	2 / 3	Boras Corp.	1 y/$13.75M (25)	$13,750,000	FA				$13,750,000
17	Cronenworth, Jake	1b	2015	7	208	31	5.000	3 / 3	CAA	7 y/$80M (24-30)	$11,285,714	$12.286	$12.286	$12.286	$12.286	$11,428,571	$11.429	$11.429	$11.429	$11.429
18	Suarez, Robert	rhp	2021		JPN	34	3.000	3 / 3	Amuse Spts, Don Nomura	5 yr/$46M (23-27), incl p opts	$10,000,000	$8.000	$8.000			$9,200,000	$9.200	$9.200
19	Matsui, Yuki	lhp	2023		JPN	29	1.000	3 / 3	WME Baseball	5 yr/$28M (24-28)	$5,500,000	$5.750	$6.500	$7.000	FA	$5,600,000	$5.600	$5.600	$5.600
20	Adam, Jason	rhp	2010	5	149	33	4.132	1 / 3	Warner Spts Mgt	1 y/$4.8M (25)	$4,800,000	A4	FA			$4,800,000
21	Peralta, Wandy	lhp	2009		DOM	33	7.168	1 / 3	MAS+	4 yr/$16.5M (24-27)	$4,250,000	$4.450	$4.450	FA		$4,125,000	$4.125	$4.125
22	King, Michael	rhp-s	2016	12	353	30	5.004	3 / 3	Excel	1 y/$7.75M (25)+26 m opt	$4,000,000	$3.750				$7,750,000
23	Iglesias, José	ss	2009		CUB	35	10.158	0 / 3	MVP Spts	1 y/$3M (25)	$3,000,000	FA				$3,000,000
24	Pivetta, Nick	rhp-s	2013	4	136	32	6.166	0 / 3	CAA	4 y/$55M (25-28)	$2,500,000	$20.500	$14.000	$18.000		$13,750,000	$13.750	$13.750	$13.750
25	Morejon, Adrian	lhp	2016		CUB	26	4.140	1 / 3	MVP Spts	1 y/$2M (25)	$2,000,000	A4	FA			$2,000,000
26	Díaz, Elias	c	2008		VEN	34	8.087	0 / 3	ACES	1 y/$3.5M (25)+26 m opt	$1,500,000	$2.000				$3,500,000	opt
27	Maldonado, Martín	c	2004	27	803	38	12.100	1 / 3	MVP Sports	1 y (25)	$1,500,000	FA				$1,500,000
28	Gurriel, Yuli	1b	2016		CUB	41	7.073	3 / 3	Wasserman	1 y/$1.35M (25)	$1,350,000	FA				$1,350,000
29	Hart, Kyle	lhp-s	2016	19	568	32	0.128	2 / 3	NPG Spts	1 y/$1.5M (25)+26 opt	$1,000,000	$0.500				$1,500,000
30	Heyward, Jason	rf	2007	1	14	35	15.000	3 / 3	Excel	1 y/$1M (25)	$1,000,000	FA				$1,000,000
31	Sheets, Gavin	1b	2017	2	49	29	3.076	2 / 3	Ballengee	1 y (25)	$900,000	A2	A3	FA		$900,000
32	Wade, Tyler	2b	2013	4	134	30	5.058	0 / 3	Paragon Spts	1 y/$900,000 (25)	$850,000	$0.050				$900,000
33	Hoeing, Bryan	rhp	2019	7	201	28	2.015	3 / 3				A1	A2	A3	FA
34	Rosario, Eguy	2b	2015		DOM	25	1.080	0 / 3					A1	A2	A3
35	Estrada, Jeremiah	rhp	2017	6	195	26	1.069	1 / 3					A1	A2	A3
36	Brito, Jhony	rhp	2015		DOM	27	1.048	1 / 3					A1	A2	A3
37	Waldron, Matt	rhp	2019	18	550	28	1.039	1 / 3					A1	A2	A3
38	Merrill, Jackson	cf-ss	2021	1	27	22	1.000	3 / 3	KHG Spts Mgt				A1	A2	A3
39	Vásquez, Randy	rhp-s	2018		DOM	26	0.147	1 / 3
40	Jacob, Alek	rhp	2021	16	490	27	0.130	2 / 3	KHG Spts Mgt
41	Reynolds, Sean	rhp	2016	4	113	27	0.039	1 / 3
42	Lockridge, Brandon	of	2018	5	157	28	0.019	2 / 3
43	Nuñez, Juan	rhp	2019		DOM	24	0.000	3 / 3
44	Joe, Connor	1b-of	2014	1s	39	29	3.136	2 / 3	Boggs & Assoc.	1 y/$1M (25)	$1,000,000	A3	A4	FA		$1,000,000
45	Campusano, Luis	c	2017	2	39	26	2.144	1 / 3	Ballengee	1 y/$1M (25)	$1,000,000	A2	A3	A4	FA	$1,000,000
46	Marinaccio, Ron	rhp	2017	19	572	30	2.027	1 / 3	ACES			A1	A2	A3	FA
47	Cosgrove, Tom	lhp	2017	12	348	29	1.085	1 / 3					A1	A2	A3
48	Kolek, Stephen	rhp-s	2018	11	344	28	1.000	3 / 3					A1	A2	A3
49	McCoy, Mason	2b-ss	2017	6	188	30	0.065	3 / 3	Republik Spts
50	Baez, Henry	rhp	2019		DOM	22	0.000	3 / 3
51	Bergert, Ryan	rhp	2021	6	190	25	0.000	3 / 3
52	Cruz, Omar	lhp	2017		MEX	26	0.000	3 / 3
53	Ornelas, Tirso	of	2016		MEX	25	0.000	2 / 3
54	Hosmer, Eric									8/22 trade, SD pays all but $740,000	$12,240,000					$17,240,000
55	Pre-arbitration players									3	$2,316,000					$2,316,000
56	Injured list replacements									7	$5,404,000					$5,404,000
57	40-man players in minors									14	$2,604,000					$2,604,000
58	0- to 3-year bonus pool															$1,666,667	$1.667	$1.667	$1.667	$1.667
59	Estimated Player Benefits															$17,000,000	$17.500	$18.000	$18.500	$19.000
60											2025	2026	2027	2028	2029	2025	2026	2027	2028	2029
61	Projected 26-man Opening Day Payroll										$204,001,454
62	Projected 40-man Year-End Payroll										$212,009,454	$164.546	$170.496	$142.546	$113.546
63	Projected 40-man CB Tax Payroll															$268,342,679	$183.330	$183.830	$151.005	$114.155
64	Compteitive Balance Tax Threshold									$241 / $261 / $281 / $301						$241,000,000	$244.000	$247.000	$250.000	$254.000
65	Amount under threshold															($27,342,679)	$60.670	$63.170	$66.170	$139.845
66	Projected CB Tax (first-time payor in 2025)									Rates 20% / 32% / 62.5% / 80%						$6,349,657
67
68	Padres CBT History
69	2024: The Padres payroll did not exceed the $237M threshold for MLB's competitive balance tax.
70	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.
71	2022: $1,524,638 tax on CBT payroll of $235,082,125 with $230M threshold and 30 percent rate as a second-time payor.
72	2021: $1,293,478 tax on CBT payroll of $216,467,391 with $210M threshold and 20 percent rate as a first-time payor.
73	Prior to 2021, the Padres payroll had never exceeded the threshold for MLB's competitive balance tax.
74
75	Notes on Salaries
76	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.
77	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.
78
79	Notes on Competitive Balance Tax
80	* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
81	* 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.
82	* 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.
83	* 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.
84	* 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.
85	* 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.
86	* 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.
87
88
89
90
91
92
93
94
95
96
97
98
99
100