MLB Boston 19


1	BOSTON				Updated 11/19	25-man roster - Salaries & pro-rated signing bonuses					40-man roster - Competitive Balance Tax - AAV
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
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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
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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
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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.
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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
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
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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
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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.
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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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