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2018 Luxury Tax Payrolls

December 15, 2018

NEW YORK (AP) — Final 2018 payrolls for the 30 major league teams for purposes of the luxury tax, as defined by baseball’s collective bargaining agreement and sent to clubs by the commissioner’s office.

Figures are for 40-man rosters and include the average annual values of contracts and $14,044,700 per club for benefits and extended benefits, which include items such as health and pension benefits; club medical costs; insurance; workman’s compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships.

Salaries include earned incentive bonuses, non-cash compensation, buyouts of unexercised options and cash transactions. In some cases, parts of salaries that are deferred are discounted to reflect present-day values.

The luxury tax is assessed on the amount above $197 million. The Red Sox pay 20 percent of the amount above $197 million through $217 million, 32 percent of the amount above $217 million through $237 million and 62.5 percent on the amount above $237 million. Washington pays 30 percent on the amount above $197 million.

Boston 239,481,745
Washington 204,953,656
San Francisco 195,716,953
L.A. Dodgers 195,039,730
Chicago Cubs 193,316,649
N.Y, Yankees 192,980,833
Houston 187,386,304
L.A. Angels 176,748,648
St. Louis 175,703,458
Seattle 170,971,290
Toronto 167,138,865
Texas 166,342,492
N.Y, Mets 160,308,323
Arizona 154,962,403
Colorado 151,189,998
Cleveland 150,825,627
Baltimore 148,720,053
Minnesota 143,820,218
Atlanta 136,024,060
Detroit 135,349,421
Kansas City 132,026,511
San Diego 130,216,502
Milwaukee 121,053,771
Philadelphia 119,194,540
Cincinnati 111,594,229
Miami 108,086,007
Pittsburgh 103,837,992
Oakland 96,478,025
Tampa Bay 95,568,294
Chicago White Sox 82,889,649
Total 4,547,926,246
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