Most of the salary information is from COTS.  The bWAR is Wins Above Replacement from Baseball Reference. Players like Walker Buehler are not on this list as they are all making around the league minimum for 2020.  AAV is the Average Annual Value and is what is used to calculate the salaries for luxury tax purposes.


 Player2020 Notes2020        
Alexander, ScottArb-Est$1,000,000
Baez, PedroArb-Est$3,300,000
Barnes, AustinArb-Est$1,300,000
Bellinger, CodyArb-Est$11,600,000
Freese, DavidFA
Garcia, YimiArb-Est$1,100,000
Hernandez, EnriqueArb-Est$5,500,000
Hill, RichFA
Jansen, Kenley2019 Opt Out$16,000,000
Kelly, Joe$8,333,333
Kershaw, Clayton$31,000,000
Maeda, Kenta$3,125,000
Martin, RussellFA
Pederson, JocArb-Est$8,500,000
AJ Pollock$12,000,000
Ryu, Hyun-JinFA
Seager, CoreyArb-Est$7,100,000
Stripling, RossArb-Est$2,300,000
Taylor, ChrisArb-Est$5,000,000
Turner, Justin$16,000,000
Urías, JulioArb-Est$1,700,000
Club Control$4,600,000
40 Man Minors$2,250,000
Player Benefits$15,000,000
Total$161,308,333
CBA Tax Threshold$208,000,000
Amount Under Threshold$46,691,667
Draft Pick Penalty$248,000,000
Amount Under Pick Penalty$86,691,667

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:

  • $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

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.

h/t: COTS, Baseball-Reference