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SAN DIEGO
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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PADRES$168,911,463$154.036$140.496$158.746$126.796$230,177,012$190.820$171.830$172.330$139.505
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Projected 2024 CB tax:$0
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PlayerPos.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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Bogaerts, Xander2b2009ABW3110.0423 / 3Boras Corp.11 yr/$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
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Musgrove, Joerhp-s20111s46317.0632 / 3Full Circle Spts5 yr/$100M (23-27)$20,000,000$20.000$20.000$20.000FA$20,000,000$20.000$20.000$20.000
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Machado, Manny3b2010133111.0563 / 3MVP Spts11 yr/$350M (23-33)$17,090,909$17.091$25.091$39.091$39.091$31,818,182$31.818$31.818$31.818$31.818
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Darvish, Yurhp-s2012JPN3712.0003 / 3Wasserman6 yr/$108M (23-28)$16,000,000$21.000$16.000$15.000$15.000$18,000,000$18.000$18.000$18.000$18.000
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Tatis Jr., Fernandorf2015DOM254.1203 / 3MVP Sports14 y/$340M (21-34)$11,714,286$20.714$20.714$25.714$25.714$24,285,714$24.286$24.286$24.286$24.286
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Suarez, Robertrhp2021JPN332.0003 / 3Amuse Spts, Don Nomura5 yr/$46M (23-27), incl p opts$10,000,000$10.000$8.000$8.000$9,200,000$9.200$9.200$9.200
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Cease, Dylanrhp-s20146169284.0892 / 3Boras Corp.1 yr/$8M (24)$8,000,000A3FA$8,000,000
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Kim, Ha-Seongss2020KOR283.0003 / 3ISE4 yr/$28M (21-24)+25 m opt$8,000,000$2.000$7,000,000
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Cronenworth, Jake1b20157208304.0003 / 3CAA7 y/$80M (24-30)$7,286,714$11.286$12.286$12.286$12.286$11,428,571$11.429$11.429$11.429$11.429
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Peralta, Wandylhp2009DOM326.1681 / 3MAS+4 yr/$16.5M (24-27)$3,350,000$4.250$4.450$4.450FA$4,125,000$4.125$4.125$4.125
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Matsui, Yukilhp2023JPN280.0003 / 35 yr/$28M (24-28)$3,250,000$5.500$5.750$6.500$7.000$5,600,000$5.600$5.600$5.600$5.600
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King, Michaelrhp201612353294.0043 / 31 yr/$3.15M (24)$3,150,000A3FA$3,150,000
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Higashioka, Kylec20087230345.0050 / 3Beverly Hills SC1 yr/$2.18M (24)$2,180,000FA$2,180,000
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De Los Santos, Enyel
rhp2014DOM283.0150 / 31 yr/$1.16M (24)$1,160,000A2A3FA$1,160,000
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Profar, Juricksonlf2009CUW319.1650 / 3MVP Sports1 yr/$1M (24)$1,000,000FA$1,000,000
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Morejon, Adrianlhp2016CUB253.1401 / 3Boras Corp.1 yr/$850,000 (24)$850,000A3A4FA$850,000
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Wade, Tyler2b20134134294.0580 / 3ParagonA3FA
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Patiño, Luisrhp2016COL242.0610 / 3A1A2A3FA
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Otto, Glennrhp-s20175152281.1652 / 3A1A2A3A4
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Campusano, Luisc2017239251.1441 / 3BallengeeA1A2A3A4
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Marcano, Tucupita2b2016VEN241.1391 / 3A1A2A3A4
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Azocar, Josélf-cf2012VEN281.0971 / 3A1A2A3
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Rosario, Eguy2b2015DOM241.0211 / 3A1A2A3
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Avila, Pedrorhp2014VEN270.0990 / 3
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Brito, Jhonyrhp2015DOM260.1132 / 3
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Cosgrove, Tomlhp201712348280.1592 / 3
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Kolek, Stephenrhp201811344270.0003 / 3
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Merrill, Jacksoncf-ss2021127210.0003 / 3
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Pauley, Graham3b202213390230.0003 / 3
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Waldron, Mattrhp201918550270.0542 / 3
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Batten, Matthew2b201732948290.1301 / 3
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Estrada, Jeremiahrhp20176195250.0802 / 31 yr (24)
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Gillaspie, Loganrhp2018USA270.0761 / 3
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Go, Woo Sukrhp2023KOR250.0003 / 32 yr/$4.5M (24-25)+26 m opt$1,750,000$2.250$0.500$2,250,000$2.250opt
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Groome, Jaylhp2016112250.0000 / 3
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Jacob, Alekrhp202116490260.0873 / 3
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Reynolds, Seanrhp20164113260.0032 / 3
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Sullivan, Brettc-of201517508300.0811 / 3
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Vásquez, Randyrhp2018DOM250.0412 / 31 yr (24)
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Martinez, NickCBT adjustment, 2024 opt-out$1,333,333
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Wacha, Michael2024 CBT opt-out adjustment$1,000,000
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Carpenter, Mattcash to Atlanta, 12/15/23 trade$1,500,000$1,500,000
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Hosmer, Ericfull salary less minimum per 8/22 trade$12,260,000$12.240$17,260,000$17.240
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Pre-arbitration Players
10$7,450,000$7,450,000
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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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Injured List7$5,215,000$5,215,000
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40-man roster players in minors
$2,250,000$2.250$2.250$2.250$2.250$2,250,000$2.250$2.250$2.250$2.250
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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
$161,446,463$151.786$138.246$156.496$124.546
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Projected 40-man Year-End Payroll
$168,911,463$154.036$140.496$158.746$126.796
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Projected 40-man CB Tax Payroll
$230,177,012$190.820$171.830$172.330$139.505
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Competitive Balance Tax Threshold $237 / $257 / $277 / $297$237,000,000$241.000$244.000$244.000$244.000
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Amount under threshold$6,822,988$50.180$72.170$71.670$104.495
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Projected Competitive Balance Tax (fourth-time payor in 2024)Rates 50% / 62.5% / 95% / 110%
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Padres CBT History
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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.
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2022: $1,524,638 tax on CBT payroll of $235,082,125 with $230M threshold and 30 percent rate as a second-time payor.
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2021: $1,293,478 tax on CBT payroll of $216,467,391 with $210M threshold and 20 percent rate as a first-time payor.
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Prior to 2021, the Padres payroll had never exceeded the threshold for MLB's competitive balance tax.
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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 $17M 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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