Some of the salary information is from COTS. AAV is the Average Annual Value and is what is used to calculate the salaries for luxury tax purposes.
Figures in italics are estimates.
Player | Age | Option | Salary | |
| 2023 | Years | 2023 | ||
| Bauer, Trevor | 32.165 | 0 / 3 | $35,333,333 | |
| Freeman, Freddie | 33.292 | 3 / 3 | $25,440,000 | |
| Betts, Mookie | 30.267 | 2 / 3 | $20,694,186 | |
| Kershaw, Clayton | 35.104 | 2 / 3 | $20,000,000 | |
| Taylor, Chris | 32.306 | 1 / 3 | $15,000,000 | |
| Muncy, Max | 32.310 | 1 / 3 | $13,500,000 | |
| Syndergaard, Noah | 30.306 | 2 / 3 | $13,000,000 | |
| Urías, Julio | 26.323 | 1 / 3 | $13,000,000 | |
| Treinen, Blake | 35.001 | 2 / 3 | $8,000,000 | |
| Buehler, Walker | 28.338 | 2 / 3 | $8,000,000 | |
| Hudson, Daniel | 36.114 | 2 / 3 | $6,500,000 | |
| Smith, Will | 28.095 | 2 / 3 | $5,250,000 | |
| Barnes, Austin | 33.185 | 0 / 3 | $3,500,000 | |
| Gonsolin, Tony | 29.048 | 2 / 3 | $3,000,000 | |
| May, Dustin | 25.298 | 3 / 3 | $1,800,000 | |
| Almonte, Yency | 29.027 | 0 / 3 | $1,600,000 | |
| Ferguson, Caleb | 26.364 | 2 / 3 | $1,500,000 | |
| Miller, Shelby | 32.264 | 2 / 3 | $1,500,000 | |
| Thompson, Trayce | 32.108 | 0 / 3 | $1,400,000 | |
| Graterol, Brusdar | 24.309 | 2 / 3 | $1,200,000 | |
| Phillips, Evan | 28.294 | 0 / 3 | ||
| Lux, Gavin | 25.220 | 3 / 3 | ||
| Feyereisen, J.P. | 30.144 | 3 / 3 | ||
| González, Victor | 27.227 | 2 / 3 | ||
| Vesia, Alex | 27.081 | 2 / 3 | ||
| Bickford, Phil | 27.356 | 1 / 3 | ||
| Bruihl, Justin | 26.005 | 2 / 3 | ||
| Reed, Jake | 30.275 | 1 / 3 | ||
| Hernandez, Yonny | 24.058 | 3 / 3 | ||
| Vargas, Miguel | 23.297 | 2 / 3 | ||
| Jackson, Andre | 27.061 | 1 / 3 | ||
| Grove, Michael | 26.195 | 2 / 3 | ||
| Pepiot, Ryan | 25.314 | 2 / 3 | ||
| Outman, James | 26.048 | 2 / 3 | ||
| Amaya, Jacob | 24.301 | 2 / 3 | ||
| Busch, Michael | 25.234 | 3 / 3 | ||
| Cartaya, Diego | 21.297 | 3 / 3 | ||
| DeLuca, Jonny | 24.356 | 3 / 3 | ||
| Leonard, Eddys | 22.233 | 2 / 3 | ||
| Pages, Andy | 22.205 | 3 / 3 | ||
| Vivas, Jorbit | 22.114 | 2 / 3 | ||
| Bauer, Trevor | ($9,462,365) | |||
| 0-to-3-year players | $5,950,000 | |||
| 0-to-3-year bonus pool | ||||
| 40-man players-minors | ||||
Estimated Player Benefits | ||||
| 2023 | ||||
Projected 40-man CB Tax Payroll | $232,854,302 | |||
| CB Tax Threshold | $233,000,000 | |||
Amount under threshold | $145,698 | |||
Projected CB Tax (third-time payor in 2023) | $0 | |||
Projected 26-man Opening Day Payroll | $204,855,154 |
The “Amount Under Threshold” is the amount before tax penalties begin. The “Amount Under Pick Penalty” is the amount before they start losing draft positions.
Abbreviations
- Arb-Est: Estimated arbitration-driven salary – MLB Trade Rumors is the primary source
- FA: Free agent
- + inc. – plus incentives
- QO – given or accepted a Qualifying Offer in free agency
Contract Notes
Freddie Freeman:
F Freeman, LAD, $162M*, 6 yrs
$27M ($7M deferred w/o interest) – 2022
$27M ($7M deferred "") – '23
$27M ($7M deferred "") – '24
$27M ($12M deferred "") – '25
$27M ($12M deferred "") – '26
$27M ($12M deferred "") – '27
If traded, deferrals left are voided.
*Real Value: $148.2M— Jon Heyman (@JonHeyman) March 19, 2022
Contract Incentives
Clayton Kershaw:
- $1 million each for 16, 20, 22, 24, 26 games pitched.
- $1.5 million for Cy Young ($500K for second or third).
- Credit Robert Murray
Tommy Kahnle:
- 2022 – $250,000 for 60 games and $500,000 for 70 games
Walker Buehler:
- 2022 – $500K for games started at these points – 14, 16, 18, 20, 24, 28 – up to $3M. $1.125M for Cy Young winner and $625K if second or third.
Daniel Hudson:
- 2023 – $1M buyout or $6.5M. Base salary can increase by $100K for each of 30, 35, 40, 45, and 50 games finished.
Danny Duffy:
- 2023 from Jon Heyman
Danny Duffy, Dodgers
$3M 2022, plus option 2023Club option 2023 for $7M
BASE IN 2023 INCREASES BY: $500K for 5g; 10g; 15g, by $500K for 5IP, 10IP, 15IP
Max Increase: $3M
Plus in 2023: $750K for 100IP; 110IP 120IP; 130IP; $1M for 140IP; 150IP; 160IP— Jon Heyman (@JonHeyman) March 19, 2022
The Competitive Balance Tax
Here is a quick summary of how the competitive balance tax works (copied and pasted from MLB):
A team’s Competitive Balance Tax figure is determined using the average annual value of each player’s contract on the 40-man roster, plus any additional player benefits. Every team’s final CBT figure is calculated at the end of each season. (Note: If a player signs a contract extension that doesn’t kick in until a later season, his AAV for the purposes of the CBT doesn’t change until the new deal begins.)
The following thresholds were put in place per the 2022-26 collective bargaining agreement:
- 2022: $230 million
- 2023: $233 million
- 2024: $237 million
- 2025: $241 million
- 2026: $244 million
A club that exceeds the Competitive Balance Tax threshold is subject to an increasing tax rate depending on how many consecutive years it has done so.
First year: 20 percent tax on all overages
Second consecutive year: 30 percent
Third consecutive year or more: 50 percent
If a club dips below the luxury tax threshold for a season, the penalty level is reset. So, a club that exceeds the threshold for two straight seasons but then drops below that level would be back at 20 percent the next time it exceeds the threshold.
There’s also a surcharge threshold for clubs that exceed the base threshold by $20 million or more.
$20 million to $40 million: 12 percent surcharge
$40 million to $60 million: 42.5 percent surcharge for first year; 45 percent for each consecutive year after that
$60 million or more: 60 percent surcharge
Clubs that are $40 million or more above the threshold shall have their highest selection in the next Rule 4 Draft moved back 10 places unless the pick falls in the top six. In that case, the team will have its second-highest selection moved back10 places instead.
To sum it up the Dodgers will have financial penalties if they exceed $230 million in 2022 and would have a draft pick penalty if they exceed $270 million.
