MLB San Francisco 25 YE

	A	B	C	D	E	F	G	H	I	K	M	N	O	P	Q	S	T	U	V	W
1
2	SAN FRANCISCO										Projected 40-man Year-End Labor Relations Payrolls					Projected 40-man Competitive Balance Payrolls
3	SAN FRANCISCO										2025	2026	2027	2028	2029	2025	2026	2027	2028	2029
4	GIANTS										$178,202,945	$133.623	$129.873	$128.123	$104.123	$217,873,361	$160.009	$135.634	$136.134	$118.634
5	GIANTS															Projected 2025 CB tax:		$0
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	Devers, Rafael*	dh-3b	2013		DOM	28	7.070	3 / 3	Klutch Spts	10 y/$313.5M (24-33)*	$13,442,608	$23.813	$27.313	$27.313	$27.313	$15,505,397	$27.467	$27.467	$27.467	$27.467
11	Chapman, Matt	3b	2014	1	25	32	7.109	3 / 3	Boras Corp.	6 y/$151M (25-30)	$25,166,667	$25.167	$25.167	$25.167	$25.167	$25,166,667	$25.167	$25.167	$25.167	$25.167
12	Ray, Robbie	lhp-s	2010	12	356	33	10.007	1 / 3	VC Sports	5 y/$115M (22-26)	$25,000,000	$25.000	FA			$23,000,000	$23.000
13	Lee, Jung Hoo	cf	2023		KOR	26	1.000	3 / 3	Boras Corp.	6 y/$113M (24-29)	$17,250,000	$23.250	$23.250	$20.500	$20.500	$18,833,333	$18.833	$18.833	$18.833	$18.833
14	Verlander, Justin	rhp-s	2004	1	2	42	19.002	2 / 3	ISE	1 y/$15M (25)	$15,000,000	FA				$15,000,000
15	Adames, Willy	ss	2012		DOM	29	6.105	1 / 3	CAA	7 y/$182M (25-31)	$13,142,857	$13.143	$31.143	$31.143	$31.143	$26,000,000	$26.000	$26.000	$26.000	$26.000
16	Webb, Logan	rhp-s	2014	4	118	28	5.044	2 / 3	ACES	5 y/$90M (24-28)	$12,000,000	$23.000	$23.000	$24.000		$18,000,000	$18.000	$18.000	$18.000
17	Murphy, Tom	c	2012	3	105	34	7.092	0 / 3	Ballengee	2 y/$8.25M (24-25)+26 cl opt	$4,000,000	$0.250				$4,125,000	opt
18	Flores, Wilmer	2b-3b	2007		VEN	33	11.003	0 / 3	Rimas Spts	3 y/$16.5M (23-25)	$3,500,000					$5,500,000
19	Bailey, Patrick	c	2020	1	13	26	1.136	3 / 3		1 y/$780,000 (25)	$780,000					$780,000
20	Fitzgerald, Tyler	2b-ss	2019	4	116	27	1.000	2 / 3	Apex	1 y/$780,000 (25)	$502,161		A1	A2	A3	$502,161
21	Matos, Luis	of	2018		VEN	23	1.014	1 / 3		1 y/$780,000 (25)	$588,387		A1	A2	A3	$588,387
22	Miller, Erik	lhp	2019	4	120	27	1.000	3 / 3		1 y/$780,000 (25)	$780,000		A1	A2	A3	$780,000
23	Ramos, Heliot	of	2017	1	19	25	1.103	0 / 3	Munger English	1 y/$780,000 (25)	$780,000		A1	A2	A3	$780,000
24	Schmitt, Casey	3b	2020	2	49	26	1.035	1 / 3		1 y/$780,000 (25)	$780,000		A1	A2	A3	$780,000
25	Walker, Ryan	rhp	2018	31	916	29	1.136	3 / 3	Ballplayers Agy	1 y/$780,000 (25)	$780,000	A1	A2	A3		$780,000
26	Encarnación, Jerar	rf	2015		DOM	27	0.112	0 / 3		1 y/$770,000 (25)	$770,000					$770,000
27	Rodríguez, Randy	rhp	2017		DOM	25	0.148	0 / 3		1 y/$770,000 (25)	$770,000					$770,000
28	Birdsong, Hayden	rhp	2022	6	196	23	0.083	3 / 3		1 y/$765,000 (25)	$527,173					$527,173
29	Bivens, Spencer	rhp	2022		USA	31	0.077	2 / 3	Olympic Agy	1 y/$765,000 (25)	$765,000					$765,000
30	Roupp, Landen	rhp-s	2021	12	356	26	0.085	2 / 3		1 y/$765,000 (25)	$765,000					$765,000
31	Koss, Christian	ss	2019	12	369	27	0.000	3 / 3		1 y/$760,000 (25)	$739,481					$739,481
32	Beck, Tristan	rhp	2018	4	112	29	1.129	2 / 3			$534,097	A1	A2	A3		$534,097
33	Black, Mason	rhp	2021	3	85	25	0.048	2 / 3			$134,240					$134,240
34	Brubaker, JT	rhp	2015	6	187	31	5.000	2 / 3		1 y/$1.82M (25)	$114,409	FA				$114,409
35	Butto, José	rhp	2017		VEN	27	0.168	0 / 3		1 y/$784,250 (25)	$252,984					$252,984
36	Eldridge, Bryce	1b	2023	1	16	20	0.000	3 / 3			$57,204					$57,204
37	Gage, Matt	lhp	2014	10	298	32	0.063	0 / 3			$296,129					$296,129
38	Gilbert, Drew	cf	2022	1	28	24	0.000	3 / 3			$212,473					$212,473
39	Knizner, Andrew	c	2016	7	286	30	4.145	1 / 3	CAA		$943,548	FA				$943,548
40	Lucchesi, Joey	lhp-s	2016	4	114	32	5.112	0 / 3	CAA		$854,839	FA				$854,839
41	Luciano, Marco	ss	2018		DOM	23	0.092	1 / 3			$123,900					$123,900
42	McCray, Grant	cf	2019	3	87	24	0.047	3 / 3			$289,345					$289,345
43	McDonald, Trevor	rhp	2019	11	326	24	0.001	2 / 3			$123,900					$123,900
44	Meckler, Wade	ss-of	2022	8	256	25	0.024	1 / 3			$123,900					$123,900
45	Peguero, Joel	rhp	2015		DOM	29	0.000	3 / 3			$159,355					$159,355
46	Rodriguez, Jesús	c	2018		VEN	23	0.000	3 / 3			$19,667					$19,667
47	Seymour, Carson	rhp	2021	6	172	26	0.000	3 / 3			$346,355					$346,355
48	Smith, Dominic	1b	2013	1	11	30	6.034	1 / 3	Roc Nation		$943,548	FA				$943,548
49	Teng, Kai-Wei	rhp	2017		TWN	26	0.022	2 / 3			$109,850					$109,850
50	Tidwell, Blade	rhp	2022	2	52	24	0.000	3 / 3			$39,968					$39,968
51	Whisenhunt, Carson	lhp	2022	2	66	24	0.000	3 / 3			$223,220					$223,220
52	Winn, Keaton	rhp	2018	5	136	27	1.053	2 / 3			$304,161		A1	A2	A3	$304,161
53	Wisely, Brett									claimed by Atlanta 9/18/25	$358,032					$358,032
54	Johnson, Daniel									claimed by Baltimore 8/11/25	$94,594					$94,594
55	Yastrzemski, Mike									traded to Kansas City 7/31/25	$6,315,860					$6,315,860
56	Yastrzemski, Mike									to Kansas City, 7/31/25 trade	$1,934,140					$1,934,140
57	Doval, Camilo									traded to NY Yankees 7/31/25	$3,089,651					$3,089,651
58	Rogers, Tyler									traded to NY Mets 7/30/25	$3,556,452					$3,556,452
59	Hjelle, Sean									outrighted 8/3/25	$229,000					$229,000
60	Ragsdale, Carson									claimed by Baltimore 8/3/25	$43,333					$43,333
61	Alexander, Scott									outrighted 7/18/25	$57,204					$57,204
62	Porter, Logan									outrighted 7/6/25	$40,969					$40,969
63	Alcántara, Sergio									outrighted 7/8/25	$21,505					$21,505
64	Devers, Rafael									assignment bonus	$2,000,000					$2,000,000
65	Hicks, Jordan									traded to Boston 6/15/25	$5,225,807					$5,225,807
66	Hicks, Jordan									CBT credit for 2024						($3,000,000)
67	Harrison, Kyle									traded to Boston 6/15/25	$132,614					$132,614
68	Basabe, Osleivis									outrighted 6/16/25	$76,605					$76,605
69	Huff, Sam									outrighted 6/7/25	$301,935					$301,935
70	Wade Jr., LaMonte									traded to LA Angels 6/8/25	$5,000,000					$5,000,000
71	Wade Jr., LaMonte									portion paid by LA Angels (est.)	($1,518,817)					($1,518,817)
72	Villar, David									outrighted 5/22/25	$140,753					$140,753
73	Trivino, Lou									outrighted 5/8/25, less LAN, PHI portions	$1,066,882					$1,066,882
74	Rogers, Taylor									CBT credit for 2023-24						($1,000,000)
75	Rogers, Taylor									to Cincinnati, 1/29/25 trade	$6,000,000					$6,000,000
76	Soler, Jorge									CBT true-up, 7/29/24 trade to Atlanta						$1,875,484	$1.875
77	Pre-arbitration bonus pool															$1,666,667	$1.667	$1.667	$1.667	$1.667
78	Estimated Player Benefits															$17,500,000	$18.000	$18.500	$19.000	$19.500
79											2025	2026	2027	2028	2029	2025	2026	2027	2028	2029
80	Projected 26-man Opening Day Payroll										$169,919,524
81	Projected 40-man Year-End Payroll										$178,202,945	$133.623	$129.873	$128.123	$104.123
82	Projected 40-man CB Tax Payroll															$217,873,361	$160.009	$135.634	$136.134	$118.634
83	Compteitive Balance Tax Threshold									$241 / $261 / $281 / $301						$241,000,000	$244.000	$247.000	$250.000	$254.000
84	Amount under threshold															$23,126,639	$83.991	$111.366	$114.366	$135.366
85	Projected CB Tax (second-time payor in 2025)									Rates 30% / 42% / 75% / 90%						$0
86
87	Giants CBT History
88	2024: $2,421,788 tax on CBT payroll of $249,108,939 with $237M threshold and 20 percent rate as a first-time payor.
89	For 2018-24, the Giants' CBT payroll did not exceeded the threshold for MLB's competitive balance tax.
90	2017: $4,133,193 tax on payroll of $203,266,385 with $195M threshold and 50 percent rate as a third-time payor.
91	2016: $3,394,645 tax on payroll of $200,315,484 with $189M threshold and 30 percent rate as a second-time payor.
92	2015: $1,333,416 tax on payroll of $196,619,525 (17.5 percent rate, $189M threshold, $7,619,525 overage).
93
94	Notes on San Francisco Deferral Estimates
95	* Rafael Devers	Present values, recalculated at trade: Labor Relations: $222,443,565 (7.00% discount rate). Competitive Balance: $235,239,022 (3.52% discount rate).
96
97	Notes on Salaries
98	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.
99	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.
100