MLB Boston 24 - Google Drive


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2	BOSTON										Projected 40-man Year-End Payrolls (salary+pro-rated bonus)					Projected 40-man CB Tax Payrolls (average annual value)
3	BOSTON										2024	2025	2026	2027	2028	2024	2025	2026	2027	2028
4	RED SOX										$178,861,365	$105.927	$92.517	$89.017	$59.917	$218,098,865	$134.715	$110.205	$106.017	$65.184
5	RED SOX															Projected 2024 CB tax:		$0
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7	Player	Pos.	Year	Rd	Pick	Age	MLS	Opts	Agent	Length / Total Value	Projected 40-man Year-End Payrolls (salary+pro-rated bonus)					Projected 40-man CB Tax Payrolls (average annual value)
8	Player	Pos.	Year	Rd	Pick	7/1/24	1/24	1/24	Agent	Length / Total Value	2024	2025	2026	2027	2028	2024	2025	2026	2027	2028
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10	Devers, Rafael	3b	2013		DOM	27	6.070	3 / 3	Klutch Spts	10 yr/$313.5M (24-33)	$29,500,000	$29.500	$29.500	$33.000	$33.000	$29,100,000	$29.100	$29.100	$29.100	$29.100
11	Story, Trevor	2b	2011	1s	45	31	8.000	3 / 3	Excel	6 yr/$140M (22-27)+28 cl opt	$22,500,000	$22.500	$25.000	$25.000	$5.000	$23,333,333	$23.333	$23.333	$23.333	opt
12	Yoshida, Masataka	lf	2023		NPB	30	1.000	3 / 3		5 yr/$90M (23-27)	$18,600,000	$18.600	$18.600	$18.600	FA	$18,000,000	$18.000	$18.000	$18.000
13	Giolito, Lucas	rhp-s	2012	1	16	29	6.080	1 / 3	CAA	2 yr/$38.5M (24-25)+26 con opt	$18,000,000	$19.000	$1.500			$19,250,000	$19.250	opt
14	Jansen, Kenley	rhp-c	2004		CUW	36	13.073	2 / 3	Wasserman	2 yr/$32M (23-24)	$16,000,000	FA				$16,000,000
15	Martin, Chris	rhp	2011		USA	38	6.133	1 / 3	ISE	2 yr/$17.5M (23-24)	$9,500,000	FA				$7,500,000
16	Pivetta, Nick	rhp-s	2013	4	136	31	5.166	0 / 3		1 yr/$7.5M (24)	$7,500,000	FA				$7,500,000
17	O'Neill, Tyler	lf	2013	3	85	29	5.059	1 / 3	Boras Corp.	1 yr/$5.85M (24)	$5,850,000	FA				$5,850,000
18	Whitlock, Garrett	rhp-s	2017	18	542	28	3.000	3 / 3		4 yr/$18.75M (23-26)	$3,500,000	$5.500	$7.500			$4,687,500	$4.688	$4.688
19	Hendriks, Liam	rhp-c	2007		AUS	35	9.164	0 / 3	ALIGND	2 yr/$10M (24-25)+26 m opt	$2,000,000	$6.000	$2.000			$5,000,000	$5.000	opt
20	Refsnyder, Rob	2b-of	2012	5	187	33	5.048	0 / 3	PSI Sports	1 yr/$2M (24)+25 opt	$1,850,000	$0.150				$2,000,000	opt
21	Smith, Dominic	1b	2013	1	11	29	5.081	1 / 3	Roc Nation	1 yr (24)	$1,430,108	FA				$1,430,108
22	McGuire, Reese	c	2013	1	14	29	4.027	0 / 3	Apex	1 yr/$1.5M (24)	$1,500,000	A3	FA			$1,500,000
23	Anderson, Chase	rhp-s	2009	9	276	36	8.141	1 / 3	Hub Spts	1 yr/$1.25M (24)	$1,250,000	FA				$1,250,000
24	Rafaela, Ceddanne	3b-of	2017		CUW	23	0.035	2 / 3	MVP Spts	8 yr/$50M (24-31)	$1,250,000	$1.250	$2.250	$3.750	$5.750	$6,250,000	$6.250	$6.250	$6.250	$6.250
25	Bello, Brayan	rhp-s	2017		DOM	25	1.082	2 / 3	ISE	6 yr/$55M (24-29)+30 cl opt	$1,166,667	$2.667	$6.167	$8.667	$16.167	$9,166,667	$9.167	$9.167	$9.167	$9.167
26	Houck, Tanner	rhp	2017	1	24	28	2.100	2 / 3	CAA	1 yr/$770,000 (24)	$770,000	A1	A2	A3	FA	$770,000
27	Casas, Triston	1b	2018	1	26	24	1.032	3 / 3		1 yr/$760,000 (24)	$760,000		A1	A2	A3	$760,000
28	Crawford, Kutter	rhp-s	2017	16	491	28	1.136	2 / 3		1 yr/$760,000 (24)	$760,000	A1	A2	A3	A4	$760,000
29	Dalbec, Bobby	3b	2016	4	118	29	2.115	2 / 3		1 yr/$760,000 (24)	$358,348	A1	A2	A3	FA	$358,348
30	Duran, Jarren	cf	2018	7	220	27	1.151	2 / 3		1 yr/$760,000 (24)	$760,000	A1	A2	A3	A4	$760,000
31	Winckowski, Josh	rhp	2016	15	462	26	1.074	2 / 3		1 yr/$760,000 (24)	$626,122		A1	A2	A3	$626,122
32	Wong, Connor	c	2017	3	100	28	1.079	1 / 3		1 yr/$760,000 (24)	$760,000		A1	A2	A3	$760,000
33	Abreu, Wilyer	of	2017		VEN	25	0.041	2 / 3		1 yr/$749,500 (24)	$749,500					$749,500
34	Campbell, Isaiah	rhp	2019	2s	76	26	0.086	2 / 3		1 yr/$746,000 (24)	$366,053					$366,053
35	Murphy, Chris	lhp	2019	6	197	26	0.081	2 / 3		1 yr/$743,500 (24)	$743,500					$743,500
36	Valdez, Enmanuel	3b	2015		DOM	25	0.077	2 / 3		1 yr/$743,500 (24)	$375,118					$375,118
37	Weissert, Greg	rhp	2016	18	548	29	0.088	2 / 3		1 yr/$743,500 (24)	$743,500					$743,500
38	Grissom, Vaughn	2b	2019	11	337	23	0.094	2 / 3		1 yr/$742,000 (24)	$742,000					$742,000
39	Mata, Bryan	rhp	2016		VEN	24	0.000	0 / 3		1 yr/$740,000 (24)	$740,000					$740,000
40	Slaten, Justin	rhp	2019	3	86	26	0.000	3 / 3		1 yr/$740,000 (24)	$740,000					$740,000
41	Bernardino, Brennan	lhp	2014	26	785	32	0.153	1 / 3		1 yr (24)	$700,039					$700,039
42	Booser, Cam	lhp	2013		USA	32	0.000	3 / 3		1 yr (24)	$290,697					$290,697
43	Criswell, Cooper	rhp	2018	13	391	27	0.142	1 / 3		1 yr/$1M (24)	$637,097					$637,097
44	González, Romy	2b	2018	18	528	27	1.083	2 / 3		1 yr (24)	$713,284		A1	A2	A3	$713,284
45	Gonzalez, Wikelman	rhp	2018		VEN	22	0.000	3 / 3		1 yr (24)	$60,300					$60,300
46	Gutierrez, Vladimir	rhp	2016		CUB	28	2.127	2 / 3		1 yr (24)	$352,688	A1	A2	A3	FA	$352,688
47	Hamilton, David	ss-2b	2019	8	253	26	0.020	2 / 3		1 yr (24)	$710,029					$710,029
48	Heineman, Tyler	c	2012	8	249	33	2.020	2 / 3		1 yr (24)	$327,667	A1	A2	A3	FA	$327,667
49	Horn, Bailey	lhp	2020	5	142	26	0.000	3 / 3		1 yr (24)	$393,106					$393,106
50	Keller, Brad	rhp-s	2013	8	240	28	6.000	3 / 3	Excel	1 yr (24)	$505,269					$505,269
51	Kelly, Zack	rhp	2017		USA	29	1.038	3 / 3		1 yr (24)	$636,792		A1	A2	A3	$636,792
52	Perales, Luis	rhp	2019		DOM	21	0.000	3 / 3		1 yr (24)	$60,300					$60,300
53	Speas, Alex	rhp	2016	2	63	26	0.007	2 / 3	ACES	1 yr (24)	$60,300					$60,300
54	Uwasawa, Naoyuki	rhp-s	2023		JPN	30	0.000	3 / 3		1 yr (24)	$347,312					$347,312
55	Walter, Brandon	lhp	2019	26	797	27	0.054	2 / 3		1 yr (24)	$120,600					$120,600
56	Westbrook, Jamie	2b-of	2013	5	150	29	0.000	3 / 3		1 yr (24)	$397,025					$397,025
57	Wingenter, Trey	rhp	2015	17	507	30	4.017	1 / 3	Ballengee	1 yr/$1.2M (24)	$148,387	A3	FA			$148,387
58	Uwasawa, Naoyuki									outrighted 7/13/24	$251,747					$251,747
59	Speas, Alex									to Houston, 6/29/24 waiver claim	$100,000					$100,000
60	Cooper, Garrett									released 6/14/24	$1,467,742					$1,467,742
61	Short, Zack									from Atlanta, 5/9/24 trade	($100,000)					($100,000)
62	Short, Zack									paid before 5/9/24 trade to Atlanta	$32,142					$32,142
63	Gutierrez, Vladimir									DFA 5/1/24	$30,108					$30,108
64	Reyes, Pablo									outrighted 5/6/24	$164,301					$164,301
65	Rodríguez, Joely									outrighted 5/1/24	$2,000,000					$2,000,000
66	Jacques, Joe									paid before 4/23/24 trade to Arizona	$23,518					$23,518
67	Turner, Justin									CBT adjustment for 2024 opt-out						$4,150,000
68	Sale, Chris									cash to Atlanta, 12/30/23 trade	$17,000,000					$17,000,000
69	Hosmer, Eric									released 12/22/22	$740,000	$0.760				$740,000	$0.760
70	0- to 3-year bonus pool															$1,666,667	$1.667	$1.667	$1.667	$1.667
71	Estimated Player Benefits															$17,000,000	$17.500	$18.000	$18.500	$19.000
72											2024	2025	2026	2027	2028	2024	2025	2026	2027	2028
73	Projected 26-man Opening Day Payroll										$171,242,167	$105.927	$92.517	$89.017	$59.917
74	Projected 40-man Year-End Payroll										$178,861,365	$105.927	$92.517	$89.017	$59.917
75	Projected 40-man CB Tax Payroll															$218,098,865	$134.715	$110.205	$106.017	$65.184
76	Competitive Balance Tax Threshold															$237,000,000	$241.000	$244.000	$244.000	$244.000
77	Amount under threshold															$18,901,135	$106.285	$133.795	$137.983	$178.816
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79	Red Sox CBT History
80	2023: The Red Sox CBT payroll did not exceed the threshold for MLB's competitive balance tax.
81	2022: $1,229,936 tax on CBT payroll of $236,149,678 with $230M threshold and a rate of 20 percent as a first-time payor.
82	2020-21: The Red Sox CBT payroll did not exceed the threshold for MLB's competitive balance tax.
83	2019: $13,414,561 tax on $243,653,717 payroll, $206M threshold, 30% rate, $12% surtax for amount above $226M.
84	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.
85	2017: The Red Sox CBT payroll of $191,888,422 fell under the $195M tax threshold.
86	2016: $4,503,815 tax on CBT payroll of $204,012,716 with $189M threshold and 30 percent rate as a second-time payor.
87	2015: $1,835,925 tax on CBT payroll of $199,491,005 with a $189M threshold and 17.5% rate as first-time payor.
88
89	Notes on Salaries
90	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.
91	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
92
93	Notes on Competitive Balance Tax
94	* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
95	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $16M for benefits and $1.667M for 0- to 3-year player bonus pool.
96	* 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.
97	* 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.
98	* 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.
99	* 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.
100	* 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.