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.
Note: On phones and some other devices it is probably best to view the table by tilting your phone to landscape mode.
| Player | 2020 | 2021 Notes | 2021 | 2022 Notes | 2022 |
| Alexander, Scott | $850,000 | Arb-Est | $1,000,000 | Arb-Est | $1,500,000 |
| Baez, Pedro | $4,000,000 | FA | |||
| Barnes, Austin | $1,100,000 | Arb-Est | $2,500,000 | Arb-Est | $3,500,000 |
| Beaty, Matt | $573,500 | ||||
| Bellinger, Cody | $11,500,000 | Arb-Est | $13,000,000 | Arb-Est | $18,000,000 |
| Betts, Mookie | $27,000,000 | $25,600,000 | $25,600,000 | ||
| Buehler, Walker | $600,000 | Arb-Est | $5,000,000 | Arb-Est | $9,000,000 |
| Ferguson, Caleb | $583,500 | ||||
| Floro, Dylan | $593,500 | Arb-Est | $1,000,000 | Arb-Est | $1,200,000 |
| Graterol, Brusdar | $566,000 | ||||
| Hernandez, Enrique | $5,900,000 | FA | |||
| Jansen, Kenley | $16,000,000 | $16,000,000 | FA | ||
| Kelly, Joe | $8,333,333 | $8,333,333 | Opt | ||
| Kershaw, Clayton | $31,000,000 | $31,000,000 | FA | ||
| Kolarek, Adam | $570,000 | Arb-Est | $1,200,000 | ||
| May, Dustin | $573,500 | ||||
| McGee, Jake | $9,500,000 | FA | |||
| Muncy, Max | $8,666,667 | $8,666,667 | $8,666,667 | ||
| Nelson, Jimmy | $1,250,000 | FA | |||
| Pederson, Joc | $7,750,000 | FA | |||
| Pollock, AJ | $12,000,000 | $12,000,000 | $12,000,000 | ||
| Price, David | $31,000,000 | $31,000,000 | $31,000,000 | ||
| Rios, Edwin | $566,000 | ||||
| Santana, Dennis | $573,500 | ||||
| Seager, Corey | $7,600,000 | Arb-Est | $16,000,000 | FA | |
| Smith, Will | $573,500 | ||||
| Stripling, Ross | $1,000,000 | ||||
| Taylor, Chris | $6,700,000 | $6,700,000 | FA | ||
| Treinen, Blake | $10,000,000 | FA | |||
| Turner, Justin | $16,000,000 | FA | |||
| Urías, Julio | $1,000,000 | Arb-Est | $4,000,000 | Arb-Est | $10,000,000 |
| Alex Wood | $4,000,000 | FA | |||
| Maeda Trade | $3,436,500 | $563,500 | |||
| David Price Trade | -$16,000,000 | -$16,000,000 | -$16,000,000 | ||
| McGee Rockies | -$8,936,500 | ||||
| Club Control | $5,760,000 | $9,260,000 | |||
| 40 Man Minors | $2,250,000 | $2,250,000 | $2,250,000 | ||
| Player Benefits | $15,000,000 | $16,000,000 | $16,500,000 | ||
| Total | $223,673,000 | $190,373,500 | $133,676,667 | ||
| CBA Tax Threshold | $208,000,000 | $210,000,000 | $212,000,000 | ||
| Amount Over Threshold | $15,673,000 | -$19,626,500 | -$78,323,333 | ||
| Draft Pick Penalty | $248,000,000 | $250,000,000 | $252,000,000 | ||
| Amount Under Pick Penalty | $24,327,000 | $59,626,500 | $118,323,333 |
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:
- 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 $210 million in 2021 and would have a draft pick penalty if they exceed $250 million.
