MLB Boston 19 OD
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ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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BOSTONUpdated 3/1925-man roster - Salaries & pro-rated signing bonuses40-man roster - Competitive Balance Tax - AAV
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PlayerPos.
MLS 1/19
AgentLength / Total Value2019202020212022202320192020202120222023
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Price, Davidlhp-s9.164Bo McKinnis7 yr/$217M (16-22)$31,000,000$32.000$32.000$32.000$31,000,000$31.000$31.000$31.000
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Martinez, J.D.rf7.036Boras Corp.5 yr/$110M (18-22)$23,750,000$23.750$19.375$19.375FA$22,000,000$22.000$22.000$22.000
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Porcello, Rickrhp-s9.170Excel4 yr/$82.5M (16-19)$21,125,000FA$20,625,000
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Betts, Mookierf4.070GSE1 yr/$20M (19)$20,000,000A3FA$20,000,000
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Eovaldi, Nathanrhp-s7.013ACES4 yr/$68M (19-22)$17,000,000$17.000$17.000$17.000FA$17,000,000$17.000$17.000$17.000
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Pedroia, Dustin2b12.041ACES8 yr/$110M (14-21)$15,125,000$13.125$12.125FA$13,750,000$13.750$13.750
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Sale, Chrislhp-s8.061Jet Spts
5 y/$32.5M (13-17)+opts 5 y/$145M (20-24)+25 opt
$15,000,000$30.000$30.000$30.000$27.500$15,000,000$25.600$25.600$25.600$25.600
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Bogaerts, Xanderss5.042Boras Corp.1 yr/$12M (19)$12,000,000FA$12,000,000
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Bradley, Jackie Jr.cf4.150Boras Corp.1 yr/$8.55M (19)$8,550,000A4FA$8,550,000
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Moreland, Mitch1b-dh8.067BASH Baseball2 yr/$13M (18-19)$6,500,000FA$6,500,000
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Pearce, Steve1b-lf9.116Excel1 yr/$6.25M (19)$6,250,000FA$6,250,000
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Nunez, Eduardo2b7.090ISE1 yr/$6M (18)+19 plyr opt$5,000,000$5,000,000
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Rodriguez, Eduardolhp-s3.130ISE1 yr/$4.3M (19)$4,300,000A3A4FA$4,300,000
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Holt, Brock3b-rf5.052Lagardere1 yr/$3.575M (19)$3,575,000FA$3,575,000
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Vazquez, Christianc4.031MDR Spts
3 yr/$13.55M (19-21)+ 22 opt
$2,850,000$4.200$6.250$0.250$4,516,667$4.517$4.517opt
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Thornburg, Tylerrhp5.057ACES1 yr/$1.75M (19)$1,750,000FA$1,750,000
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Barnes, Mattrhp3.110ISE1 yr/$1.6M (19)$1,600,000A2A3FA$1,600,000
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Wright, Stevenrhp4.088Ballengee1 yr/$1.375M (19)A3FA
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Hembree, Heathrhp3.106
Ballengee Group
1 yr/$1.3125M (19)$1,312,500A2A3FA$1,312,500
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Workman, Brandonrhp4.051CAA1 yr/$1.15M (19)$1,150,000A3FA$1,150,000
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Swihart, Blakec2.164GSE1 yr/$910,000 (19)$910,000A2A3A4FA$910,000
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Benintendi, Andrewlf2.062Excel1 yr/$717,500 (19)$717,500A1A2A3FA$717,500
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Devers, Rafael3b1.070Rep 11 yr/$614,500 (19)$614,500A1A2A3$614,500
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Brasier, Ryanrhp1.1261 yr/$577,500 (19)$577,500A1A2A3$577,500
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Johnson, Brianlhp1.043Jet Spts1 yr/$575,000 (19)$575,000A1A2A3$575,000
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Velazquez, Hectorrhp1.0481 yr/$568,500 (19)$568,500$568,500
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Hernandez, Marcoss2.1051 yr/$564,000 (19)$564,000A1A2A3FA$564,000
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Travis, Sam1b0.1191 yr/$558,500 (19)$558,500$558,500
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Brewer, Coltenrhp0.0641 yr/$557,000 (19)$557,000$557,000
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Chavis, Michael3b0.0001 yr (19)
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Hernandez, Darwinzon
lhp0.0001 yr (19)
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Lakins, Travisrhp0.0001 yr (19)
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Lin, Tzu-Weiss0.1351 yr (19)
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Poyner, Bobbylhp0.0771 yr (19)
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Reyes, Denyirhp0.0001 yr (19)
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Shepherd, Chandlerrhp0.0001 yr (19)
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Taylor, Joshlhp0.0001 yr (19)
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Walden, Marcusrhp0.025Full Circle1 yr (19)
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Leon, Sandysent outright to Triple-A$2,475,000$2,475,000
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Castillo, Rusney$11,771,429$14.271
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Sandoval, Pablo$19M - $0.545M fr SF$18,455,000$5.000$18,455,000
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40-man players-minors
$2,250,000$2.250$2.250
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Est. Player Benefits$14,500,000$15.000$15.500
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Projected 40-man CBT Payroll.$239,201,667$131.117$131.617$95.600$25.600
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CB Tax Threshold$206,000,000$208.000$210.000
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Amount under threshold($33,201,667)$76.883$78.383
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Projected 25-man Opening Day Payroll.$236,171,429$139.346$116.750$98.625$27.500
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Notes on Competitive Balance Tax
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* Unofficial 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 $14.5M per club for health and pension benefits.
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* Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021.
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* Tax Rate: 20% for first-time payors, 30% for second-time payors, 50% for payors for three or more times. Surtax for exceeding threshold by $20M, $40M
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Red Sox CBT History
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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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The Red Sox CBT payroll of $191,888,422 fell under the $195M tax threshold in 2017.
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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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