1 | BOSTON | Updated 11/19 | 25-man roster - Salaries & pro-rated signing bonuses | 40-man roster - Competitive Balance Tax - AAV | ||||||||||||
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2 | Player | Pos. | MLS 1/19 | Agent | Length / Total Value | 2019 | 2020 | 2021 | 2022 | 2023 | 2019 | 2020 | 2021 | 2022 | 2023 | |
3 | Price, David | lhp-s | 9.164 | Bo McKinnis | 7 yr/$217M (16-22) | $31,000,000 | $32.000 | $32.000 | $32.000 | $31,000,000 | $31.000 | $31.000 | $31.000 | |||
4 | Martinez, J.D. | rf | 7.036 | Boras Corp. | 5 yr/$110M (18-22) | $23,750,000 | $23.750 | $19.375 | $19.375 | FA | $22,000,000 | $22.000 | $22.000 | $22.000 | ||
5 | Porcello, Rick | rhp-s | 9.170 | Excel | 4 yr/$82.5M (16-19) | $21,125,000 | FA | $20,625,000 | ||||||||
6 | Betts, Mookie | rf | 4.070 | GSE | 1 yr/$20M (19) | $20,000,000 | A3 | FA | $20,000,000 | |||||||
7 | Eovaldi, Nathan | rhp-s | 7.013 | ACES | 4 yr/$68M (19-22) | $17,000,000 | $17.000 | $17.000 | $17.000 | FA | $17,000,000 | $17.000 | $17.000 | $17.000 | ||
8 | Pedroia, Dustin | 2b | 12.041 | ACES | 8 yr/$110M (14-21) | $15,125,000 | $13.125 | $12.125 | FA | $13,750,000 | $13.750 | $13.750 | ||||
9 | Sale, Chris | lhp-s | 8.061 | Jet 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 | |
10 | Bogaerts, Xander | ss | 5.042 | Boras Corp. | 1 y/$12M (19) 6 y/$120 (20-25)+26 opt | $12,000,000 | $20.000 | $20.000 | $20.000 | $20.000 | $12,000,000 | $20.000 | $20.000 | $20.000 | $20.000 | |
11 | Cashner, Andrew | rhp-s | 8.126 | CAA | 2 yr/$16M (18-19)+20 opt | $9,500,000 | opt | $8,000,000 | opt | |||||||
12 | Bradley, Jackie Jr. | cf | 4.150 | Boras Corp. | 1 yr/$8.55M (19) | $8,550,000 | A4 | FA | $8,550,000 | |||||||
13 | Moreland, Mitch | 1b-dh | 8.067 | BASH Baseball | 2 yr/$13M (18-19) | $6,500,000 | FA | $6,500,000 | ||||||||
14 | Pearce, Steve | 1b-lf | 9.116 | Excel | 1 yr/$6.25M (19) | $6,250,000 | FA | $6,250,000 | ||||||||
15 | Rodriguez, Eduardo | lhp-s | 3.130 | ISE | 1 yr/$4.3M (19) | $4,300,000 | A3 | A4 | FA | $4,300,000 | ||||||
16 | Holt, Brock | 3b-rf | 5.052 | Lagardere | 1 yr/$3.575M (19) | $3,575,000 | FA | $3,575,000 | ||||||||
17 | Owings, Chris | ss | 5.012 | ACES | 1 yr/$3M (19) | $149,194 | FA | $149,194 | ||||||||
18 | Vazquez, Christian | c | 4.031 | MDR Spts | 3 yr/$13.55M (19-21)+ 22 opt | $2,850,000 | $4.200 | $6.250 | $0.250 | $4,516,667 | $4.517 | $4.517 | opt | |||
19 | Leon, Sandy | c | 4.149 | MAS+ | 1 yr/$2.475M (19) | $2,475,000 | A4 | FA | $2,475,000 | |||||||
20 | Barnes, Matt | rhp | 3.110 | ISE | 1 yr/$1.6M (19) | $1,600,000 | A2 | A3 | FA | $1,600,000 | ||||||
21 | Wright, Steven | rhp | 4.088 | Ballengee | 1 yr/$1.375M (19) | $717,070 | A3 | FA | $717,070 | |||||||
22 | Hembree, Heath | rhp | 3.106 | Ballengee Group | 1 yr/$1.3125M (19) | $1,312,500 | A2 | A3 | FA | $1,312,500 | ||||||
23 | Workman, Brandon | rhp | 4.051 | CAA | 1 yr/$1.15M (19) | $1,150,000 | A3 | FA | $1,150,000 | |||||||
24 | Hernandez, Gorkys | of | 3.013 | Boras Corp. | 1 yr/$1M (19) | $155,914 | A2 | A3 | FA | $155,914 | ||||||
25 | Benintendi, Andrew | lf | 2.062 | Excel | 1 yr/$717,500 (19) | $717,500 | A1 | A2 | A3 | FA | $717,500 | |||||
26 | Devers, Rafael | 3b | 1.070 | Rep 1 | 1 yr/$614,500 (19) | $614,500 | A1 | A2 | A3 | $614,500 | ||||||
27 | Brasier, Ryan | rhp | 1.126 | 1 yr/$577,500 (19) / $134,250 | $501,242 | A1 | A2 | A3 | $501,242 | |||||||
28 | Johnson, Brian | lhp | 1.043 | Jet Spts | 1 yr/$575,000 (19) | $575,000 | A1 | A2 | A3 | $575,000 | ||||||
29 | Velazquez, Hector | rhp | 1.048 | 1 yr/$568,500 (19) / $134,250 | $511,379 | $511,379 | ||||||||||
30 | Hernandez, Marco | ss | 2.105 | 1 yr/$564,000 (19) / $332,400 | $486,800 | A1 | A2 | A3 | FA | $486,800 | ||||||
31 | Travis, Sam | 1b | 0.119 | 1 yr/$558,500 (19) / $134,250 | $360,060 | $360,060 | ||||||||||
32 | Brewer, Colten | rhp | 0.064 | 1 yr/$557,000 (19) / $90,400 | $470,073 | $470,073 | ||||||||||
33 | Centeno, Juan | c | 2.008 | Magnus Sports | 1 yr/$565,000 (19) | $88,091 | A2 | A3 | A4 | FA | $88,091 | |||||
34 | Chavis, Michael | 3b | 0.000 | 1 yr/$555,000 (19) / $45,300 | $494,713 | $494,713 | ||||||||||
35 | Hernandez, Darwinzon | lhp | 0.000 | 1 yr/$555,000 (19) / $45,300 | $261,785 | $261,785 | ||||||||||
36 | Kelley, Trevor | rhp | 0.000 | 1 yr/$555,000 (19) / $45,300 | $98,648 | $98,648 | ||||||||||
37 | Lakins, Travis | rhp | 0.000 | 1 yr/$555,000 (19) / $45,300 | $182,316 | $182,316 | ||||||||||
38 | Lin, Tzu-Wei | ss | 0.135 | 1 yr/$558,000 (19) / $134,250 | $307,395 | $307,395 | ||||||||||
39 | Poyner, Bobby | lhp | 0.077 | 1 yr/$555,000 (19) / $90,400 | $170,331 | $170,331 | ||||||||||
40 | Reyes, Denyi | rhp | 0.000 | 1 yr/$555,000 (19) / $45,300 | $45,300 | $88,782 | ||||||||||
41 | Shawaryn, Mike | rhp | 0.000 | 1 yr/$555,000 (19) / $45,300 | $188,895 | $188,895 | ||||||||||
42 | Smith, Josh A. | rhp | 1.087 | 1 yr/$565,000 (19) / $134,250 | $296,272 | A1 | A2 | A3 | FA | $296,272 | ||||||
43 | Taylor, Josh | lhp | 0.000 | 1 yr/$555,000 (19) / $45,300 | $459,089 | $459,089 | ||||||||||
44 | Walden, Marcus | rhp | 0.025 | Full Circle | 1 yr/$556,000 (19) / $134,250 | $528,790 | $528,790 | |||||||||
45 | Weber, Ryan | rhp | 1.063 | L Warner Cos. | 1 yr/$600,000 (19) / $200,000 | $317,204 | A1 | A2 | A3 | FA | $317,204 | |||||
46 | ||||||||||||||||
47 | Betts, Mookie | Bonus - All Star | $50,000 | $50,000 | ||||||||||||
48 | Betts, Mookie | Bonuses - $50,000 ea GG, SS | $100,000 | $100,000 | ||||||||||||
49 | Rodriguez, Eduardo | Bonus - innings pitched | $25,000 | $25,000 | ||||||||||||
50 | ||||||||||||||||
51 | Castillo, Rusney | Outrighted 6/20/2016. * | $11,771,429 | $14.271 | * | |||||||||||
52 | Sandoval, Pablo | Traded 7/17. SF pays $555,000 | $18,045,000 | $5.000 | $18,445,000 | |||||||||||
53 | Swihart, Blake | Traded 4/19. 23 @ $910,000. | $112,527 | $112,527 | ||||||||||||
54 | Ramirez, Erasmo | Outrighted 4/21. 6 @ est $1M | $32,258 | $32,258 | ||||||||||||
55 | Shepherd, Chandler | Claimed 5/18. 52 @ $90,400 | $25,273 | $25,273 | ||||||||||||
56 | Hernandez, Oscar | Outrighted 7/3. | $54,423 | $54,423 | ||||||||||||
57 | Thornburg, Tyler | Released 7/10. | $1,750,000 | $1,750,000 | ||||||||||||
58 | Cashner, Andrew | Portion paid by Baltimore | ($7,923,000) | ($6,423,000) | ||||||||||||
59 | Nunez, Eduardo | Released 7/20. | $5,000,000 | $5,000,000 | ||||||||||||
60 | Curletta, Joey | Outrighted 9/1. | $29,226 | $29,226 | ||||||||||||
61 | 40-man players-minors | $2.250 | $2.250 | |||||||||||||
62 | Est. Player Benefits | $14,500,000 | $15.000 | $15.500 | ||||||||||||
63 | Projected 40-man CBT Payroll | through 9/8/19 | $242,132,449 | $151.117 | $151.617 | $115.600 | $45.600 | |||||||||
64 | CB Tax Threshold | $206,000,000 | $208.000 | $210.000 | ||||||||||||
65 | Amount under threshold | ($36,132,449) | $56.883 | $58.383 | ||||||||||||
66 | 25-man Opening Day Payroll | as of 3/28/19 | $236,171,429 | |||||||||||||
67 | Est. Running Payroll Total | through 11/7/19 | $240,918,731 | $159.346 | $136.750 | $118.625 | $47.500 | |||||||||
68 | ||||||||||||||||
69 | * Castillo was signed and outrighted under the terms of the 2012-16 labor deal. His salary is not included in Boston's payroll for CBT purposes. | |||||||||||||||
70 | ||||||||||||||||
71 | Notes on Competitive Balance Tax | |||||||||||||||
72 | * Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics. | |||||||||||||||
73 | * 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. | |||||||||||||||
74 | * Players on optional assignment assumed to earn near minimum salaries -- $555,000 in majors and $134,250, $90,400 or $45,300 in minors -- pro-rated for days at each level. | |||||||||||||||
75 | * Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021. | |||||||||||||||
76 | * 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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78 | ||||||||||||||||
79 | Red Sox CBT History | |||||||||||||||
80 | 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. | |||||||||||||||
81 | The Red Sox CBT payroll of $191,888,422 fell under the $195M tax threshold in 2017. | |||||||||||||||
82 | 2016: $4,503,815 tax on CBT payroll of $204,012,716 with $189M threshold and 30 percent rate as a second-time payor. | |||||||||||||||
83 | 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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1 | BOSTON | MLS thru '17 season | Updated 9/18 | salary + p-r bonus | |||||||
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2 | Pos'n | ML Srv | Agent | Length / Total Value | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | |
3 | Price, David | lhp-s | 8.164 | Bo McKinnis | 7 yr/$217M (16-22) | $30,000,000 | $31.000 | $32.000 | $32.000 | $32.000 | |
4 | Martinez, J.D. | rf | 6.036 | Boras Corp. | 5 yr/$110M (18-22) | $23,750,000 | $23.750 | $23.750 | $19.375 | $19.375 | FA |
5 | Porcello, Rick | rhp-s | 8.170 | Excel Sports | 4 yr/$82.5M (16-19) | $21,125,000 | $21.125 | FA | |||
6 | Pedroia, Dustin | 2b | 11.041 | ACES | 8 yr/$110M (14-21) | $16,125,000 | $15.125 | $13.125 | $12.125 | FA | |
7 | Kimbrel, Craig | rhp-c | 7.066 | SportsMeter | 4 yr/$42M (14-17)+18 c opt | $13,000,000 | |||||
8 | Sale, Chris | lhp-s | 7.061 | Jet Sports | 5 yr/$32.5M (13-17)+18-19 opts | $12,500,000 | |||||
9 | Kinsler, Ian | 2b | 12.000 | BBI Sports | 5 yr/$75M (13-17)+18 cl opt | $11,000,000 | FA | ||||
10 | Betts, Mookie | rf | 3.070 | Legacy Agency | 1 yr/$10.5M (18) | $10,500,000 | A2 | A3 | FA | ||
11 | Pomeranz, Drew | lhp-s | 5.013 | CAA Sports | 1 yr/$8.5M (18) | $8,500,000 | FA | ||||
12 | Bogaerts, Xander | ss | 4.042 | Boras Corp. | 1 yr/$7.05M (18) | $7,050,000 | A3 | FA | |||
13 | Moreland, Mitch | 1b-dh | 7.067 | BASH Baseball | 2 yr/$13M (18-19) | $6,500,000 | $6.500 | FA | |||
14 | Pearce, Steve | 1b-lf | 8.116 | Excel Sports | 2 yr/$12.5M (17-18) | $6,250,000 | FA | ||||
15 | Bradley, Jackie Jr. | cf | 3.150 | Boras Corp. | 1 yr/$6.1M (18) | $6,100,000 | A3 | A4 | FA | ||
16 | Nunez, Eduardo | 2b | 6.090 | ISE Baseball | 1 yr/$6M (18)+19 plyr opt | $4,000,000 | $2.000 | ||||
17 | Kelly, Joe | rhp | 5.029 | ACES | 1 yr/$3.825M (18) | $3,825,000 | FA | ||||
18 | Rodriguez, Eduardo | lhp-s | 2.130 | ISE Baseball | 1 yr/$2.375M (18) | $2,375,000 | A2 | A3 | A4 | FA | |
19 | Holt, Brock | 3b-rf | 4.052 | Lagardere Sports | 1 yr/$2.225M (18) | $2,225,000 | A3 | FA | |||
20 | Thornburg, Tyler | rhp | 4.057 | ACES | 1 yr/$2.05M (18) | $2,050,000 | A3 | FA | |||
21 | Eovaldi, Nate | rhp-s | 6.013 | ACES | 1 yr/$2M (17)+18 cl opt | $2,000,000 | FA | ||||
22 | Leon, Sandy | c | 3.149 | Octagon | 1 yr/$1.95M (18) | $1,950,000 | A3 | A4 | FA | ||
23 | Vazquez, Christian | c | 3.031 | MDR Sports | 1 yr/$1.425M (18) 3 yr/$13.55M (19-21)+22 opt | $1,425,000 | $2.850 | $4.200 | $6.250 | $0.250 | |
24 | Wright, Steven | rhp-s | 3.089 | Ballengee Group | 1 yr/$1.1M (18) | $1,100,000 | A2 | A3 | FA | ||
25 | Phillips, Brandon | 2b | 13.022 | ACES | 1 yr (18) | FA | |||||
26 | Smith, Carson | rhp | 3.028 | ISE Baseball | 1 yr/$0.85M (18) | $850,000 | A2 | A3 | FA | ||
27 | Benintendi, Andrew | lf | 1.062 | Excel Sports | 1 yr/$0.6205M (18) | $620,500 | A1 | A2 | A3 | FA | |
28 | Barnes, Matt | rhp | 2.110 | ISE Baseball | 1 yr/$0.605M (18) | $605,000 | A1 | A2 | A3 | FA | |
29 | Hembree, Heath | rhp | 2.106 | Ballengee Group | 1 yr/$0.5815M (18) | $581,500 | A1 | A2 | A3 | FA | |
30 | Devers, Rafael | 3b | 0.070 | Rep 1 Baseball | 1 yr/$0.5645M (18) | $564,500 | |||||
31 | Swihart, Blake | c | 1.164 | Legacy Agency | 1 yr/$0.5635M (18) | $563,500 | A1 | A2 | A3 | A4 | FA |
32 | Hernandez, Marco | ss | 1.105 | 1 yr/$0.554M (18) | $554,000 | A1 | A2 | A3 | FA | ||
33 | Maddox, Austin | rhp | 0.042 | 1 yr/$0.552M (18) | $552,000 | ||||||
34 | Johnson, Brian | lhp | 0.043 | Jet Sports | 1 yr/$0.548M (18) | $548,000 | |||||
35 | Velazquez, Hector | rhp | 0.048 | 1 yr/$0.547M (18) | $547,000 | ||||||
36 | Poyner, Bobby | lhp | 0.000 | 1 yr/$0.545M (18) | $545,000 | ||||||
37 | Walden, Marcus | rhp | 0.000 | Full Circle Spts | 1 yr/$0.545M (18) | $545,000 | |||||
38 | Brasier, Ryan | rhp | 1.041 | 1 yr (18) | A1 | A2 | A3 | FA | |||
39 | Buttrey, Ty | rhp | 0.000 | 1 yr (18) | |||||||
40 | Cuevas, William | rhp | 0.008 | 1 yr (18) | |||||||
41 | Haley, Justin | rhp | 0.114 | 1 yr (18) | |||||||
42 | Jerez, Williams | lhp | 0.000 | 1 yr (18) | |||||||
43 | Lin, Tzu-Wei | ss | 0.053 | 1 yr (18) | |||||||
44 | Renda, Tony | 2b | 0.062 | 1 yr (18) | |||||||
45 | Scott, Robby | lhp | 1.021 | 1 yr (18) | A1 | A2 | A3 | FA | |||
46 | Shepherd, Chandler | rhp | 0.000 | 1 yr (18) | |||||||
47 | Travis, Sam | 1b | 0.076 | 1 yr (18) | |||||||
48 | Workman, Brandon | rhp | 3.115 | CAA Sports | 1 yr/$0.835M (18) | A2 | A3 | FA | |||
49 | Sandoval, Pablo | $18,055,000 | $18.455 | $5.000 | |||||||
50 | Castillo, Rusney | $11,771,429 | $11.771 | $14.271 | |||||||
51 | TOTAL - BOS | 2018 total as of 3/29/18 | $233,752,429 | $132.576 | $92.346 | $69.750 | $51.625 | $0.000 | |||
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1 | RED SOX | MLS thru '17 season | Competitive Balance Tax Tracker through Opening Day. Updated 9/18. | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2 | AAV | |||||||||||||
3 | Pos'n | ML Srv | Agent | Length / Total Value | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | ||||
4 | Price, David | lhp-s | 8.164 | Bo McKinnis | 7 yr/$217M (16-22) | $31,000,000 | $31.000 | $31.000 | $31.000 | $31.000 | ||||
5 | Martinez, J.D. | rf | 6.036 | Boras Corp. | 5 yr/$110M (18-22) | $22,000,000 | $22.000 | $22.000 | $22.000 | $22.000 | FA | |||
6 | Ramirez, Hanley | dh-1b | 12.014 | Wasserman Media | 4 yr/$88M (15-18)+19 opt | $22,000,000 | opt | |||||||
7 | Porcello, Rick | rhp-s | 8.170 | Excel Sports | 4 yr/$82.5M (16-19) | $20,625,000 | $20.625 | |||||||
8 | Pedroia, Dustin | 2b | 11.041 | ACES | 8 yr/$110M (14-21) | $13,750,000 | $13.750 | $13.750 | $13.750 | |||||
9 | Kimbrel, Craig | rhp-c | 7.066 | SportsMeter | 4 yr/$42M (14-17)+18 c opt | $13,000,000 | ||||||||
10 | Sale, Chris | lhp-s | 7.061 | Jet Sports | 5 yr/$32.5M (13-17)+18-19 opts | $12,500,000 | opt | |||||||
11 | Betts, Mookie | rf | 3.070 | Legacy Agency | 1 yr/$10.5M (18) | $10,500,000 | A2 | A3 | ||||||
12 | Pomeranz, Drew | lhp-s | 5.013 | CAA Sports | 1 yr/$8.5M (18) | $8,500,000 | FA | |||||||
13 | Bogaerts, Xander | ss | 4.042 | Boras Corp. | 1 yr/$7.05M (18) | $7,050,000 | A3 | FA | ||||||
14 | Moreland, Mitch | 1b-dh | 7.067 | BASH Baseball | 2 yr/$13M (18-19) | $6,500,000 | $6.500 | FA | ||||||
15 | Bradley, Jackie Jr. | cf | 3.150 | Boras Corp. | 1 yr/$6.1M (18) | $6,100,000 | A3 | A4 | FA | |||||
16 | Nunez, Eduardo | 2b | 6.090 | ISE Baseball | 2 yr/$8M (18-19) | $4,000,000 | $4.000 | |||||||
17 | Kelly, Joe | rhp | 5.029 | ACES | 1 yr/$3.825M (18) | $3,825,000 | FA | |||||||
18 | Rodriguez, Eduardo | lhp-s | 2.130 | ISE Baseball | 1 yr/$2.375M (18) | $2,375,000 | A2 | A3 | A4 | FA | ||||
19 | Holt, Brock | 3b-rf | 4.052 | Lagardere Sports | 1 yr/$2.225M (18) | $2,225,000 | A3 | FA | ||||||
20 | Thornburg, Tyler | rhp | 4.057 | ACES | 1 yr/$2.05M (18) | $2,050,000 | A3 | FA | ||||||
21 | Leon, Sandy | c | 3.149 | Octagon | 1 yr/$1.95M (18) | $1,950,000 | A3 | A4 | FA | |||||
22 | Vazquez, Christian | c | 3.031 | MDR Sports | 1 yr/$1.425M (18) 3 yr/$13.55M (19-21)+22 opt | $1,425,000 | $4.517 | $4.517 | $4.517 | opt | ||||
23 | Wright, Steven | rhp-s | 3.089 | Ballengee Group | 1 yr/$1.1M (18) | $1,100,000 | A2 | A3 | FA | |||||
24 | Smith, Carson | rhp | 3.028 | ISE Baseball | 1 yr/$0.85M (18) | $850,000 | A2 | A3 | ||||||
25 | Benintendi, Andrew | lf | 1.062 | Excel Sports | 1 yr/$0.6205M (18) | $620,500 | A1 | A2 | A3 | |||||
26 | Barnes, Matt | rhp | 2.110 | ISE Baseball | 1 yr/$0.605M (18) | $605,000 | A1 | A2 | A3 | |||||
27 | Hembree, Heath | rhp | 2.106 | Ballengee Group | 1 yr/$0.5815M (18) | $581,500 | A1 | A2 | A3 | |||||
28 | Devers, Rafael | 3b | 0.070 | Rep 1 Baseball | 1 yr/$0.5645M (18) | $564,500 | ||||||||
29 | Swihart, Blake | c | 1.164 | Legacy Agency | 1 yr/$0.5635M (18) | $563,500 | A1 | A2 | A3 | A4 | ||||
30 | Hernandez, Marco | ss | 1.105 | 1 yr/$0.554M (18) | $554,000 | A1 | A2 | A3 | ||||||
31 | Maddox, Austin | rhp | 0.042 | 1 yr/$0.552M (18) | $552,000 | |||||||||
32 | Johnson, Brian | lhp | 0.043 | Jet Sports | 1 yr/$0.548M (18) | $548,000 | ||||||||
33 | Velazquez, Hector | rhp | 0.048 | 1 yr/$0.547M (18) | $547,000 | |||||||||
34 | Poyner, Bobby | lhp | 0.000 | 1 yr/$0.545M (18) | $545,000 | |||||||||
35 | Walden, Marcus | rhp | 0.000 | Full Circle Spts | 1 yr/$0.545M (18) | $545,000 | ||||||||
36 | Beeks, Jalen | lhp | 0.000 | 1 yr (18) | ||||||||||
37 | Buttrey, Ty | rhp | 0.000 | 1 yr (18) | ||||||||||
38 | Elias, Roenis | lhp | 2.116 | MDR Sports | 1 yr (18) | A1 | A2 | A3 | FA | |||||
39 | Jerez, Williams | lhp | 0.000 | 1 yr (18) | ||||||||||
40 | Lin, Tzu-Wei | ss | 0.053 | 1 yr (18) | ||||||||||
41 | Scott, Robby | lhp | 1.021 | 1 yr (18) | A1 | A2 | A3 | |||||||
42 | Shepherd, Chandler | rhp | 0.000 | 1 yr (18) | ||||||||||
43 | Travis, Sam | 1b | 0.076 | 1 yr (18) | ||||||||||
44 | Workman, Brandon | rhp | 3.115 | CAA Sports | 1 yr/$0.835M (18) | A2 | A3 | FA | ||||||
45 | Kimbrel, Craig | pro-rated credit - $1M buyout | -$500,000 | |||||||||||
46 | Sandoval, Pablo | $19M - $0.545M from SF | $18,455,000 | $18.455 | ||||||||||
47 | 40-man players-minors | . | 15 x $150,000 (est.) | $2,250,000 | $2.250 | $2.250 | $2.250 | $2.250 | $2.250 | |||||
48 | Est. Player Benefits | . | $14,044,600 | $14.500 | $15.000 | $15.500 | $16.000 | $16.500 | ||||||
49 | Projected CB Payroll | . | $233,800,600 | $137.597 | $88.517 | $89.017 | $71.250 | $18.750 | ||||||
50 | ||||||||||||||
51 | CB Tax Threshold | . | $197,000,000 | $206.000 | $208.000 | $210.000 | n/a | n/a | ||||||
52 | Amount over threshold | . | $36,800,600 | |||||||||||
53 | Amount under threshold | . | $68.403 | $119.483 | $120.983 | |||||||||
54 | CB Tax Rate | 20% | ||||||||||||
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57 | 2018 in-season adjustments | |||||||||||||
58 | Projected CB Payroll 3/29/18 | $233,800,600 | ||||||||||||
59 | Pearce, Steve | $1,500,000 | ||||||||||||
60 | Eovaldi, Nate | $720,430 | ||||||||||||
61 | Kinsler, Ian | $1,833,333 | ||||||||||||
62 | Projected CB Payroll 7/30/18 | $237,854,363 | ||||||||||||
63 | Amount over threshold | $40,854,363 | ||||||||||||
64 | ||||||||||||||
65 | * Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Line items in italics are estimates. | |||||||||||||
66 | * Figures include the average annual values of contracts for players on the 40-man roster, plus about $14M per club for health and pension benefits. | |||||||||||||
67 | * Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021. | |||||||||||||
68 | * Tax Rate: 20% for first-time payors, 30% for second-time payors, 50% for payors for three or more times. Surtax for payroll exceeding threshold by $20M, $40M | |||||||||||||
69 | * Penalties for 2017 will be phased in at an average of the amount club would have paid under the 2012-16 CBA and what it would pay under the 2017-21 CBA. | |||||||||||||
70 | ||||||||||||||
71 | Boston CBT History: | |||||||||||||
72 | For 2018, paid tax on CBT payroll of $237M with $197M threshold and 20 percent rate as a first-time payor, with surtax for exceeding threshold by more than $M. | |||||||||||||
73 | The Red Sox CBT payroll of $191,888,422 fell under the $195M tax threshold in 2017. | |||||||||||||
74 | For 2016, paid $4,503,815 tax on CBT payroll of $204,012,716 with $189M threshold and 30 percent rate as a second-time payor. | |||||||||||||
75 | For 2015, paid $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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