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PHILADELPHIA
Projected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
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2024202520262027202820242025202620272028
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PHILLIES$246,941,440$222.525$163.133$127.633$88.633$261,845,926$239.704$182.521$145.021$103.521
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Projected 2024 CB tax:$13,004,474
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PlayerPos.YearRdPickAgeMLSOptsAgentLength / Total ValueProjected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
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7/1/241/241/242024202520262027202820242025202620272028
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Harper, Bryce1b2010113111.1591 / 3Boras Corp.13 yr/$330M (19-31)$27,538,462$27.539$27.539$27.539$27.539$25,384,615$25.385$25.385$25.385$25.385
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Turner, Treass2014113317.1352 / 3CAA11 yr/$300M (23-33)$27,272,727$27.273$27.273$27.273$27.273$27,272,727$27.273$27.273$27.273$27.273
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Nola, Aaronrhp-s201417318.0763 / 3Paragon7 yr/$172M (24-30)$24,571,429$24.571$24.571$24.571$24.571$24,571,429$24.571$24.571$24.571$24.571
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Realmuto, J.T.c20103104339.0382 / 3CAA5 y/$115.5M (21-25)$23,875,000$23.875FA$23,100,000$23.100
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Wheeler, Zackrhp-s2009163410.0982 / 3Wasserman 5 y/$118 (20-24) 3 y/$126 (25-27)$23,500,000$42.000$42.000$42.000$23,600,000$42.000$42.000$42.000
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Castellanos, Nickdh-of20101s443210.0293 / 3Boras Corp.5 yr/$100M (22-26)$20,000,000$20.000$20.000FA$20,000,000$20.000$20.000
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Schwarber, Kylelf-dh201414318.0862 / 3Excel4 yr/$79M (22-25)$20,000,000$20.000FA$19,750,000$19.750
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Walker, Taijuanrhp-s20101s43319.1422 / 3Excel4 yr/$72M (23-26)$18,000,000$18.000$18.000FA$18,000,000$18.000$18.000
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Alvarado, Josélhp2012VEN296.0882 / 3OL Baseball3 yr/$22M (23-25)+26 cl opt$9,016,667$9.017$0.500$7,333,333$7.333opt
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Strahm, Mattlhp-s201221643327.0642 / 3ACES2 y/$15 (23-24) 1 y/$7.5 (25)+opt$7,500,000$7.500opt$7,500,000$7.500opt
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Estévez, Carlosrhp-c2011DOM317.0221 / 32 yr/$13.5M (23-24)$2,358,871FA$2,358,871
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Hays, Austinlf2016391284.0571 / 3MAS+1 yr/$6.3M (24)$2,235,484A3FA$2,235,484
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Suárez, Rangerlhp-s2012VEN284.1120 / 4LA Spts Mgt Daniel Szew1 yr/$5.05M (24)$5,050,000A3FA$5,050,000
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Bohm, Alec3b201813273.1062 / 3Boras Corp.1 yr/$4M (24)$4,000,000A2A3FA$4,000,000
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Hoffman, Jeffrhp-s201419315.0840 / 31 yr/$2.2M (24)$2,200,000FA$2,200,000
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Turnbull, Spencerrhp-s20151s34315.0202 / 3Boras Corp.1 yr/$2M (24)$2,000,000FA$2,000,000
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Sosa, Edmundoss2012PAN283.1400 / 4Octagon1 yr/$1.7M (24)$1,700,000A3A4FA$1,700,000
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Ruiz, Josérhp2011VEN293.1700 / 3OL Baseball1 yr (24)$745,968A2A3FA$745,968
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Covey, Dylanrhp20134131323.1380 / 31 yr/$850,000 (24)$850,000A2A3FA$850,000
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Stubbs, Garrettc20158229313.1201 / 31 yr/$850,000 (24)$850,000A2A3FA$850,000
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Stott, Bryson2b2019114262.0003 / 3Boras Corp.1 yr/$768,000 (24)$768,000A1A2A3$768,000
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Marsh, Brandoncf2016260262.0782 / 3ACES1 yr/$766,500 (24)$766,500A1A2A3FA$766,500
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Banks, Tannerlhp201418528321.0921 / 31 yr/$755,050 (24)$251,683A1A2A3$251,683
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Sánchez, Cristopher
lhp2013DOM271.0830 / 3Mato Spts4 yr/$22.5M (25-28)+29-30 opts$753,500$1.750$3.250$6.250$9.250$753,500$5.625$5.625$5.625$5.625
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Marte, Yuniorrhp2012DOM291.0401 / 31 yr/$751,500 (24)$639,566A1A2A3$639,566
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Marchán, Rafaelc2015VEN251.0751 / 41 yr/$750,000 (24)$462,371A1A2A3$462,371
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Rojas, Johanof2018DOM230.0802 / 31 yr/$745,000 (24)$741,643$741,643
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Ortiz, Luisrhp2014130280.1031 / 31 yr/$744,000 (24)$744,000$744,000
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Kerkering, Orionrhp20225152230.0103 / 31 yr/$742,500 (24)$742,500$742,500
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Allard, Kolbylhp2015114263.1621 / 3Excel1 yr/$1M (24)$433,871A2A3FA$433,871
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Castro, Rodolfo2b2015DOM251.1240 / 31 yr (24)$197,192A1A2A3$197,192
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Clemens, Kody2b2018379281.0351 / 31 yr (24)$446,951A1A2A3$446,951
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Cuas, Joserhp201511331301.1293 / 31 yr/$762,000 (24)$21,397A1A2A3$21,397
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Gilbert, Tylerlhp20156174291.0321 / 3Ballengee1 yr (24)$118,442A1A2A3$118,442
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Johnson, Sethrhp20191s40250.0002 / 31 yr (24)$43,530$43,530
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Kennedy, Buddy3b-dh20175142240.0961 / 31 yr (24)$121,186$121,186
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Lazar, Maxrhp201711324250.0003 / 31 yr (24)$144,759$144,759
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Mercado, Michaelrhp2017240250.0003 / 31 yr (24)$169,929$169,929
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Phillips, Tylerrhp201516468260.0003 / 31 yr (24)$196,303$196,303
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Stevenson, Callf-cf201810296270.0361 / 31 yr (24)$143,610$143,610
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Tarnok, Freddyrhp2017380251.0021 / 31 yr/$745,000 (24)$117,682A1A2A3$117,682
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Tyler, Kylerhp201820601270.0472 / 3N Gamberdino1 yr (24)$32,419$32,419
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Wilson, Weston3b-of201617501290.0202 / 31 yr (24)$426,970$426,970
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Wheeler, Zackbonus, second in 2024 CY vote$50,000$50,000
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Harper, Brycebonus, 2024 Silver Slugger$50,000$50,000
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Allard, Kolbybonus, innings pitched$25,000$25,000
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Turnbull, Spencerbonus, innings pitched$200,000$200,000
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Garcia, Aramisoutrighted 9/17/24$48,790$48,790
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Nelson, Nickoutrighted 9/11/24$168,575$168,575
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Rucker, Michaelpaid before 9/6/24 claim by Washington$522,895$522,895
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Castillo, Maxoutrighted 8/11/24$88,181$88,181
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Hall, DarickDFA 8/9/24$87,532$87,532
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Soto, Gregorypaid before 7/30/24 trade to Baltimore$3,333,333$3,333,333
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Domínguez, Seranthony
paid before 7/26/24 trade to Baltimore$2,741,935$2,741,935
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Pache, Cristianpaid before 7/26/24 trade to Baltimore$490,645$490,645
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Harper, BryceAll Star award bonus$50,000$50,000
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Strahm, MattAll Star award bonus$50,000$50,000
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Turner, TreaAll Star award bonus$50,000$50,000
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Merrifield, Whitreleased 7/12/24, less Atlanta portion$6,721,505$1.000$7,721,505
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Dahl, Davidoutrighted 7/10/24, elected FA$255,376$255,376
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Kennedy, Buddyto Detroit, 6/7/24 trade$50,000$50,000
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Rodriguez, Josépaid before 6/4/24 suspension$38,903$38,903
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Pinto, Ricardooutrighted 5/2/24$133,333$133,333
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Brogdon, Connorpaid before 4/6/24 trade$36,823$36,823
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0- to 3-year bonus pool
$1,666,667$1.667$1.667$1.667$1.667
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Estimated Player Benefits
$17,000,000$17.500$18.000$18.500$19.000
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2024202520262027202820242025202620272028
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Projected 26-man Opening Day Payroll$242,468,285$222.525$163.133$127.633$88.633
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Projected 40-man Year-End Payroll
$246,941,440$222.525$163.133$127.633$88.633
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Projected 40-man CB Tax Payroll$261,845,926$239.704$182.521$145.021$103.521
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Competitive Balance Tax Threshold $237 / $257 / $277 / $297$237,000,000$241.000$244.000$244.000$244.000
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Amount under threshold
($24,845,926)
$1.296$61.479$98.979$140.479
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Projected Competitive Balance Tax (third-time payor in 2024)Rates 50% / 62% / 95% / 110%$13,004,474
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Phillies CBT History
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2023: $6,977,345 tax on CBT payroll of $255,327,012 with $233M threshold and rates of 30 and 42 percent as a second-time payor.
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2022: $2,882,657 tax on CBT payroll of $244,413,284 with $230M threshold and a rate of 20 percent as a first-time payor.
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Entering the 2022 season, the Phillies payroll had never exceeded the threshold for MLB's competitive balance tax.
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Notes on Salaries
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Figures for 0- to 3-year players are based on a schedule of 186 calendar days, pro-rated for days on Major League roster and days on optional assignment.
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Estimated salaries: 0.000 MLS: $740,000 / $60,300. 0.001+ MLS: $740,000 / $120,600. 1+ MLS: $750,000 / $180,900. 2+ MLS: $760,000 / $241,200. 3+ MLS: $800,000 - $2M
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Notes on Competitive Balance Tax
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* Projected 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 $17M for benefits and $1.667M for 0- to 3-year player bonus pool.
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* Tax Thresholds: 2022: $230M $250/$270/$290. 2023: $233M $253/$273/$293. 2024: $237M $257/$277/$297. 2025: $241M $261/$281/$301. 2026: $244M $264/$284/$304.
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* Tax rate based on number of consecutive seasons a club has exceeded the base tax threshold. Rate resets if club payroll falls below tax threshold for one season.
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* First-Time Payor tax rates: 20% for exceeding threshold by $20M or less, 32% for exceeding by $20-$40M, 62.5% for exceeding by $40M-$60M, 80% for exceeding by $60M or more.
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* Second-Time Payor tax rates: 30% for exceeding threshold by $20M or less, 42% for exceeding by $20-$40M, 75% for exceeding by $40M or more, 90% for exceeding by $60M or more.
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* Third-Time Payor tax rates: 50% for exceeding threshold by $20M or less, 62% for exceeding by $20-$40M, 95% for exceeding by $40M or more, 110% for exceeding by $60M or more.