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.

h/t: COTS, Baseball-Reference