Most 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.
For the 2020 season I’ve added a column for adjustments for the 60 game season. Again, COTS provided a lot of information. It is still unknown how David Price opting out in 2020 will impact the luxury tax.
Note: On phones and some other devices it is probably best to view the table by tilting your phone to landscape mode.
| Player | 2020 Notes | 2020 | 2020 (adj) | 2021 Notes | 2021 | 2022 Notes | 2022 |
| Alexander, Scott | $850,000 | $324,074 | Arb-Est | $1,250,000 | Arb-Est | $1,500,000 | |
| Baez, Pedro | $4,000,000 | $1,481,481 | FA | ||||
| Barnes, Austin | $1,100,000 | $407,407 | Arb-Est | $2,000,000 | Arb-Est | $2,500,000 | |
| Beaty, Matt | $573,500 | $212,407 | |||||
| Bellinger, Cody | $11,500,000 | $4,259,259 | Arb-Est | $16,000,000 | Arb-Est | $22,000,000 | |
| Betts, Mookie | $27,000,000 | $10,000,000 | $25,600,000 | $25,600,000 | |||
| Buehler, Walker | $600,000 | $223,519 | Arb-Est | $8,000,000 | Arb-Est | $13,000,000 | |
| Ferguson, Caleb | $583,500 | $216,111 | |||||
| Floro, Dylan | $593,500 | $219,815 | Arb-Est | $900,000 | Arb-Est | $1,200,000 | |
| Graterol, Brusdar | $566,000 | $209,630 | |||||
|
Hernandez, Enrique
|
$5,900,000 | $2,185,185 | FA | ||||
| Jansen, Kenley | $16,000,000 | $5,920,000 | $16,000,000 | FA | |||
| Kelly, Joe | $8,333,333 | $3,271,605 | $8,333,333 | Opt | |||
| Kershaw, Clayton | Incentives | $31,000,000 | $11,481,481 | $31,000,000 | FA | ||
| Kolarek, Adam | $570,000 | $216,111 | Arb-Est | $1,300,000 | Arb-Est | $1,600,000 | |
| May, Dustin | $573,500 | $212,407 | |||||
| McGee, Jake | $9,500,000 | $3,518,519 | |||||
| Muncy, Max | $8,666,667 | $3,206,666 | $8,666,667 | $8,666,667 | |||
| Nelson, Jimmy | Incentives | $1,250,000 | $277,778 | Option | |||
| Pederson, Joc | $7,750,000 | $2,870,370 | FA | ||||
| Pollock, AJ | $12,000,000 | $4,440,000 | $12,000,000 | $12,000,000 | |||
| Price, David | $31,000,000 | $11,851,852 | $31,000,000 | $31,000,000 | |||
| Rios, Edwin | $566,000 | $209,630 | |||||
| Santana, Dennis | $573,500 | $212,407 | |||||
| Seager, Corey | $7,600,000 | $2,814,815 | Arb-Est | $13,000,000 | FA | ||
| Smith, Will | $573,500 | $212,407 | |||||
| Stripling, Ross | $2,100,000 | $777,778 | Arb-Est | $4,000,000 | Arb-Est | $7,000,000 | |
| Taylor, Chris | $6,700,000 | $2,479,000 | $6,700,000 | FA | |||
| Treinen, Blake | Signed FA | $10,000,000 | $3,703,704 | FA | |||
| Turner, Justin | $16,000,000 | $5,920,000 | FA | ||||
| Urías, Julio | $1,000,000 | $370,370 | Arb-Est | $4,000,000 | Arb-Est | $10,000,000 | |
| Alex Wood | Incentives | $4,000,000 | $1,480,000 | FA | |||
| Maeda Trade | $3,436,500 | $563,500 | |||||
| David Price Trade | -$16,000,000 | -$5,925,926 | -$16,000,000 | -$16,000,000 | |||
| McGee Rockies | -$8,936,500 | -$3,309,815 | |||||
| Club Control | $5,760,000 | $9,260,000 | |||||
| 40 Man Minors | $2,250,000 | $855,000 | $2,250,000 | $2,250,000 | |||
| Player Benefits | $15,000,000 | $15,000,000 | $15,000,000 | $15,000,000 | |||
| Total | $224,773,000 | $91,805,047 | $197,323,500 | $146,576,667 | |||
| CBA Tax Threshold | $208,000,000 | $210,000,000 | $212,000,000 | ||||
|
Amount Over Threshold
|
$16,773,000 | -$12,676,500 | -$65,423,333 | ||||
| Draft Pick Penalty | $248,000,000 | $250,000,000 | $252,000,000 | ||||
|
Amount Under Pick Penalty
|
$23,227,000 | $52,676,500 | $100,606,333 |
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
- FA: Free agent
- + inc. – plus incentives
- QO – given or accepted a Qualifying Offer in free agency
Contract Incentives
Kenta Maeda:
- The Dodgers are responsible for up to $7M in incentives for 2020
- $150K per year for making the opening day roster
- $250K for innings pitched at the 90, 100, 110, 120, 130, 140, 150, 160, 170, 180, 190 and 200 marks
- $1M for games started at the 15, 20, 25, 30 and 32 marks
Clayton Kershaw:
- $1M for games started at 24, 26, 28 and 30 marks
- $1.5M for Cy Young with $500K for 2nd or 3rd place finish
Jimmy Nelson:
- 2021 club option includes a $500,000 buyout (part of 2020 CBA base)
- h/t Spotrac
Alex Wood:
- Can earn up to $6M more in incentives for 2020
- There is a point system based on each game where he gets 10 outs or more
- $250,000 each for earning 10, 12, 14, 16, 18 and 20 points.
- $500,000 each for earning 22, 24, 26 and 28 points.
- $500,000 each for pitching 110, 120, 130, 140 and 150 innings.
- h/t AP
The Competitive Balance Tax
Here is a quick summary of how the competitive balance tax works:
- The thresholds for being taxed for the duration of the CBA are:
- 2019: $206 million
- 2020: $208 million
- 2021: $210 million
- There are various penalties for exceeding the CBT that begin at 20%. The number changes based on the number of consecutive years the threshold is exceeded.
- The penalties reset when a team stays under the threshold.
- A team that exceeds the threshold by $40 million or more are penalized in the draft. A team not in the top 6 of the draft will have their first pick moved back 10 spots.
- Penalties are calculated based on the Average Annual Value (AAV) of a multi-year contract.
To sum it up the Dodgers will have financial penalties if they exceed $208 million in 2020 and would have a draft pick penalty if they exceed $248 million.
