ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
1
WASHINGTONUpdated 3/1925-man roster - Salaries & pro-rated signing bonuses40-man roster - Competitive Balance Tax - AAV
2
PlayerPos.MLS'18AgentLength / Total Value2019202020212022202320192020202120222023
3
Strasburg, Stephenrhp-s8.118Boras Corp.7 yr/$175M (17-23)$38,333,333$25.000$15.000$15.000$25,000,000$25.000$25.000$25.000$25.000 - a
4
Scherzer, Maxrhp-s10.079Boras Corp.7 yr/$210M (15-21)$37,405,562$35.921$34.503FA$28,689,376$28.689$28.689 - b
5
Rendon, Anthony3b5.130Boras Corp.1 yr/$18.8M (19)$18,800,000FA$18,800,000
6
Zimmerman, Ryan1b13.032CAA6 yr/$100M (14-19)+20 opt$18,000,000$2.000$16,666,667opt
7
Corbin, Patricklhp-s6.105ISE6 yr/$140M (19-24)$12,916,667$19.417$24.417$23.417$24.417$23,333,333$23.333$23.333$23.333$23.333 - c
8
Dozier, Brian2b6.100All Bases Cov1 yr/$9M (19)$9,000,000FA$9,000,000
9
Eaton, Adamcf6.030Diamond Spts
5 yr/$23.5M (15-19)+20-21 opts
$8,400,000$1.500opt$4,700,000opt
10
Sanchez, Anibalrhp-s12.083Mato Spts2 yr/$19M (19-20)+21 cl opt$8,000,000$9.000$2.000$9,500,000$9.500
11
Gomes, Yanc6.083Jet Sports6 yr/$23M (14-19)+20 opt$7,083,333$1.000$3,833,333opt
12
Doolittle, Seanlhp-c6.122Jason Cook
5 yr/$10.5M (14-18)+19-20 opts
$6,000,000$0.500$6,000,000
13
Rosenthal, Trevorrhp5.058Boras Corp.1 yr/$7M (19)+20 cond p opt$6,000,000$1.000$6,000,000opt
14
Kendrick, Howielf-2b12.091Reynolds Spts2 yr/$7M (18-19)$4,000,000$3,500,000
15
Suzuki, Kurtc11.113MVP Spts2 yr/$10M (19-20)$4,000,000$6.000FA$5,000,000$5.000
16
Turner, Treass2.135CAA Sports1 yr/$3.725M (19)$3,725,000A2A3A4FA$3,725,000
17
Taylor, Michaelof4.010Boras Corp.1 yr/$3.25M (19)$3,250,000A3FA$3,250,000
18
Adams, Matt1b-lf6.033Wasserman1 yr/$4M (19)+20 m opt$3,000,000$1.000$4,000,000
19
Barraclough, Kylerhp3.0591 yr/$1.725M (19)$1,725,000A2A3FA$1,725,000
20
Hellickson, Jeremyrhp-s8.041Boras Corp.1 yr/$1.3M (19)$1,300,000FA$1,300,000
21
Sipp, Tonylhp9.100Bledsoe Agy1 yr/$1.25M (19)+20 cl opt$1,000,000$0.250$1,250,000
22
Miller, Justinrhp2.128Kevin Kohler1 yr/$593,200 (19)$593,200A1A2A3FA$593,200
23
Difo, Wilmerss2.1101 yr/$581,100 (19)$581,100A1A2A3FA$581,100
24
Soto, Juanlf0.1341 yr/$578,300 (19)$578,300$578,300
25
Grace, Mattlhp2.0651 yr/$576,400 (19)$576,400A1A2A3FA$576,400
26
Glover, Kodarhp2.0491 yr/$564,300 (19)$564,300A1A2A3FA$564,300
27
Suero, Wanderrhp0.1231 yr/$562,500 (19)$562,500$562,500
28
Stevenson, Andrewlf0.1581 yr/$559,100 (19)$559,100$559,100
29
Robles, Victorof0.0521 yr/$557,800 (19)$557,800$557,800
30
Noll, Jake2b-3b0.0001 yr/$555,000 (19)$555,000$555,000
31
Adams, Austinrhp0.0431 yr (19)
32
Bourque, Jamesrhp0.0001 yr (19)
33
Cordero, Jimmyrhp0.051Octagon1 yr (19)
34
Fedde, Erickrhp0.1501 yr (19)
35
Kieboom, Spencerc0.1491 yr (19)
36
McGowin, Kylerhp0.0271 yr (19)
37
Rainey, Tannerrhp0.0231 yr (19)
38
Read, Raudyc0.0321 yr (19)
39
Ross, Joerhp-s3.067Wasserman1 yr/$1M (19)A2A3FA
40
Sanchez, Adrian2b-3b0.1601 yr (19)
41
Voth, Austinrhp0.0361 yr (19)
42
Williams, Austenrhp0.0301 yr (19)
43
Solis, Sammyreleased, due 30 days' salary$137,096$137,096
44
40-man players-minors$2,250,000$2.250$2.250
45
Est. Player Benefits$14,500,000$15.000$15.500
46
Projected 40-man CBT Payroll
.$197,287,505$108.772$94.772$48.333$48.333
47
CB Tax Threshold$206,000,000$208.000$210.000
48
Amount under threshold
$8,712,495$99.228$115.228
49
Projected 25-man Opening Day Payroll
.$197,203,691$102.588$75.920$38.417$24.417
50
51
* - a: Deferrals in Stausburg's contract reduce his salary for AAV purposes by an undisclosed amount.
52
* - b: Accounts for deferrals in 2019-21 salaries in Scherzer's contract
53
* - c: Deferrals in Corbin's contract reduce his salary for AAV purposes by an undisclosed amount.
54
55
Notes on Competitive Balance Tax
56
* Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
57
* 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.
58
* Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021.
59
* 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
60
61
62
Nationals CBT History
63
2018: $2,386,097 tax on payroll of $205M with $197M threshold and 30 percent rate as a second-time payor.
64
2017: $1.4M tax on payroll of $202,240,951 with $195M threshold and 20 percent rate as a first-time payor.
65
Before 2017, the Nationals payroll had never exceeded the threshold for MLB's competitive balance tax.
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100