RosterResource - Team Payroll
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SAN DIEGO PADRES PLAYER PAYROLL▼
| Estimated 2026 Payroll: | $216M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2025 Payroll: | $211M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Manny Machado | 34.2 | 13.056 | 11 yr, $350M (2023-33) | $31,818,182 | $25,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | |
| Xander Bogaerts | 34.0 | 12.042 | 11 yr, $280M (2023-33) | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | |
| Michael King | 31.3 | 6.004 | 3 yr, $75M (2026-28), 2027-28 player options | $25,000,000 | $17,000,000 | $28,000,000 | $30,000,000 | |||||
| Robbie Ray | 35.0 | 11.007 | 5 yr, $115M (2022-26) | $25,000,000 | $25,000,000 | FREE AGENT | ||||||
| Fernando Tatis Jr. | 27.7 | 6.120 | 14 yr, $338.251M (2021-34) | $24,285,714 | $20,714,286 | $25,714,286 | $25,714,286 | $36,714,286 | $36,714,286 | $36,714,286 | $36,714,286 | |
| Joe Musgrove | 33.8 | 9.063 | 5 yr, $100M (2023-27) | $20,000,000 | $20,000,000 | $20,000,000 | FREE AGENT | |||||
| Jackson Merrill | 23.4 | 2.000 | 9 yr, $135M (2026-34), 2035 club option | $15,000,000 | $2,111,111 | $7,111,111 | $9,111,111 | $11,111,111 | $21,111,111 | $21,111,111 | $21,111,111 | |
| Nick Pivetta | 33.6 | 7.166 | 3 yr, $41M (2025-28), 2027 club option; can opt out after 2027 | $13,750,000 | $20,500,000 | $14,000,000 | $18,000,000 | |||||
| Jake Cronenworth | 32.7 | 6.000 | 7 yr, $80M (2024-30) | $11,428,571 | $12,285,714 | $12,285,714 | $12,285,714 | $12,285,714 | $12,285,714 | FREE AGENT | ||
| Ramón Laureano | 32.2 | 6.159 | 2 yr, $10.5M (2025-26; 2026 club option exercised) | $6,500,000 | $6,500,000 | FREE AGENT | ||||||
| Yuki Matsui | 30.9 | 2.000 | 5 yr, $28M (2024-28), 2028 player option; can opt out after 2026 | $5,600,000 | $5,750,000 | $6,500,000 | $7,000,000 | |||||
| Wandy Peralta | 35.2 | 8.168 | 4 yr, $16.5M (2024-27); may opt out after each year | $4,125,000 | $4,450,000 | $4,450,000 | FREE AGENT | |||||
| Miguel Andujar | 31.6 | 6.053 | 1 yr, $4M (2026), 2027 mutual option | $4,000,000 | $1,500,000 | $8,500,000 | ||||||
| Sung-Mun Song | 30.1 | 4 yr, $15M (2026-29), 2029 player option, 2030 mutual option | $3,750,000 | $2,833,333 | $3,333,333 | $3,833,333 | $4,000,000 | $7,000,000 | ||||
| Lucas Giolito | 32.2 | 8.080 | 1 yr, $2.775M (2026), 2027 mutual option; $3M, prorated | $2,775,401 | $1,275,401 | $8,000,000 | ||||||
| Griffin Canning | 30.4 | 6.075 | 1 yr, $2.5M (2026), 2027 mutual option | $2,500,000 | $1,000,000 | $5,000,000 | ||||||
| Walker Buehler | 32.2 | 7.168 | 1 yr, $1.5M (2026) | $1,500,000 | $1,500,000 | FREE AGENT | ||||||
| Ty France | 32.2 | 6.089 | 1 yr, $1.35M (2026) | $1,350,000 | $1,350,000 | FREE AGENT | ||||||
| Kyle Hart | 33.8 | 1.022 | 1 yr, $1.2M (2026), 2027 club option | $1,200,000 | $1,000,000 | $2,500,000 | ||||||
| Luis Rengifo | 29.6 | 6.043 | 1 yr, $342.032k (2026); $780k, prorated | $342,032 | $342,032 | FREE AGENT | ||||||
| Austin Hays | 31.2 | 6.057 | 1 yr, $208.556k (2026); $780k, prorated | $208,556 | $208,556 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Manny Machado | 34.2 | 13.056 | 11 yr, $350M (2023-33) | $31,818,182 | $25,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | $39,090,909 | |
| Xander Bogaerts | 34.0 | 12.042 | 11 yr, $280M (2023-33) | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | $25,454,545 | |
| Michael King | 31.3 | 6.004 | 3 yr, $75M (2026-28), 2027-28 player options | $25,000,000 | $17,000,000 | $28,000,000 | $30,000,000 | |||||
| Robbie Ray | 35.0 | 11.007 | 5 yr, $115M (2022-26) | $25,000,000 | $25,000,000 | FREE AGENT | ||||||
| Fernando Tatis Jr. | 27.7 | 6.120 | 14 yr, $338.251M (2021-34) | $24,285,714 | $20,714,286 | $25,714,286 | $25,714,286 | $36,714,286 | $36,714,286 | $36,714,286 | $36,714,286 | |
| Joe Musgrove | 33.8 | 9.063 | 5 yr, $100M (2023-27) | $20,000,000 | $20,000,000 | $20,000,000 | FREE AGENT | |||||
| Jackson Merrill | 23.4 | 2.000 | 9 yr, $135M (2026-34), 2035 club option | $15,000,000 | $2,111,111 | $7,111,111 | $9,111,111 | $11,111,111 | $21,111,111 | $21,111,111 | $21,111,111 | |
| Nick Pivetta | 33.6 | 7.166 | 3 yr, $41M (2025-28), 2027 club option; can opt out after 2027 | $13,750,000 | $20,500,000 | $14,000,000 | $18,000,000 | |||||
| Jake Cronenworth | 32.7 | 6.000 | 7 yr, $80M (2024-30) | $11,428,571 | $12,285,714 | $12,285,714 | $12,285,714 | $12,285,714 | $12,285,714 | FREE AGENT | ||
| Ramón Laureano | 32.2 | 6.159 | 2 yr, $10.5M (2025-26; 2026 club option exercised) | $6,500,000 | $6,500,000 | FREE AGENT | ||||||
| Yuki Matsui | 30.9 | 2.000 | 5 yr, $28M (2024-28), 2028 player option; can opt out after 2026 | $5,600,000 | $5,750,000 | $6,500,000 | $7,000,000 | |||||
| Wandy Peralta | 35.2 | 8.168 | 4 yr, $16.5M (2024-27); may opt out after each year | $4,125,000 | $4,450,000 | $4,450,000 | FREE AGENT | |||||
| Miguel Andujar | 31.6 | 6.053 | 1 yr, $4M (2026), 2027 mutual option | $4,000,000 | $1,500,000 | $8,500,000 | ||||||
| Sung-Mun Song | 30.1 | 4 yr, $15M (2026-29), 2029 player option, 2030 mutual option | $3,750,000 | $2,833,333 | $3,333,333 | $3,833,333 | $4,000,000 | $7,000,000 | ||||
| Lucas Giolito | 32.2 | 8.080 | 1 yr, $2.775M (2026), 2027 mutual option; $3M, prorated | $2,775,401 | $1,275,401 | $8,000,000 | ||||||
| Griffin Canning | 30.4 | 6.075 | 1 yr, $2.5M (2026), 2027 mutual option | $2,500,000 | $1,000,000 | $5,000,000 | ||||||
| Walker Buehler | 32.2 | 7.168 | 1 yr, $1.5M (2026) | $1,500,000 | $1,500,000 | FREE AGENT | ||||||
| Ty France | 32.2 | 6.089 | 1 yr, $1.35M (2026) | $1,350,000 | $1,350,000 | FREE AGENT | ||||||
| Kyle Hart | 33.8 | 1.022 | 1 yr, $1.2M (2026), 2027 club option | $1,200,000 | $1,000,000 | $2,500,000 | ||||||
| Luis Rengifo | 29.6 | 6.043 | 1 yr, $342.032k (2026); $780k, prorated | $342,032 | $342,032 | FREE AGENT | ||||||
| Austin Hays | 31.2 | 6.057 | 1 yr, $208.556k (2026); $780k, prorated | $208,556 | $208,556 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jason Adam | 35.2 | 5.132 | 1 yr, $6.675M (2026) | $6,675,000 | FREE AGENT | |||||||
| Casey Mize | 29.4 | 5.111 | 1 yr, $6.15M (2026) | $6,150,000 | FREE AGENT | |||||||
| Adrian Morejon | 27.6 | 5.140 | 1 yr, $3.9M (2026) | $3,900,000 | FREE AGENT | |||||||
| Gavin Sheets | 30.4 | 4.076 | 1 yr, $4.5M (2026) | $4,500,000 | ARB 3 | FREE AGENT | ||||||
| Luis Campusano | 28.0 | 3.003 | 1 yr, $900k (2026) | $900,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Mason Miller | 28.1 | 2.166 | 1 yr, $4M (2026) | $4,000,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||||
| JP Sears | 30.6 | 3.065 | 1 yr, $2.75M (2026) | $2,750,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Freddy Fermin | 31.4 | 2.165 | 1 yr, $2.1M (2026) | $2,100,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jason Adam | 35.2 | 5.132 | 1 yr, $6.675M (2026) | $6,675,000 | FREE AGENT | |||||||
| Casey Mize | 29.4 | 5.111 | 1 yr, $6.15M (2026) | $6,150,000 | FREE AGENT | |||||||
| Adrian Morejon | 27.6 | 5.140 | 1 yr, $3.9M (2026) | $3,900,000 | FREE AGENT | |||||||
| Gavin Sheets | 30.4 | 4.076 | 1 yr, $4.5M (2026) | $4,500,000 | ARB 3 | FREE AGENT | ||||||
| Luis Campusano | 28.0 | 3.003 | 1 yr, $900k (2026) | $900,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Mason Miller | 28.1 | 2.166 | 1 yr, $4M (2026) | $4,000,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||||
| JP Sears | 30.6 | 3.065 | 1 yr, $2.75M (2026) | $2,750,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Freddy Fermin | 31.4 | 2.165 | 1 yr, $2.1M (2026) | $2,100,000 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT |
Notable Players Not Yet Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jeremiah Estrada | 27.9 | 2.069 | 1 yr, $809.5k (2026) | $809,500 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Bryan Hoeing | 29.9 | 2.133 | 1 yr, $807k (2026) | $807,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Randy Vásquez | 27.9 | 1.129 | 1 yr, $808.8k (2026) | $808,800 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jhony Brito | 28.6 | 2.048 | 1 yr, $791.5k (2026) | $791,500 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| Samad Taylor | 28.2 | 0.078 | 1 yr, $790k (2026) | $790,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Bradgley Rodriguez | 22.9 | 0.020 | 1 yr, $782.8k (2026) | $782,800 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Ethan Salas | 20.3 | 1 yr, $780k (2026) | $780,000 | Pre-ARB | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | |||
| Estimated salaries for other pre-arbitration players | $0 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jeremiah Estrada | 27.9 | 2.069 | 1 yr, $809.5k (2026) | $809,500 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Bryan Hoeing | 29.9 | 2.133 | 1 yr, $807k (2026) | $807,000 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Randy Vásquez | 27.9 | 1.129 | 1 yr, $808.8k (2026) | $808,800 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Jhony Brito | 28.6 | 2.048 | 1 yr, $791.5k (2026) | $791,500 | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | |||
| Samad Taylor | 28.2 | 0.078 | 1 yr, $790k (2026) | $790,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Bradgley Rodriguez | 22.9 | 0.020 | 1 yr, $782.8k (2026) | $782,800 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||
| Ethan Salas | 20.3 | 1 yr, $780k (2026) | $780,000 | Pre-ARB | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | |||
| Estimated salaries for other pre-arbitration players | $0 | |||||||||||
Players No Longer On 40-Man Roster or No Longer In Organization▼
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nick Castellanos | 34.6 | 12.029 | 1 yr, $780k (2026) | $780,000 | $780,000 | |||||||
| Germán Márquez | 31.6 | 9.027 | 1 yr, $1.75M (2026) | $1,750,000 | $1,000,000 | TBD | ||||||
| Yu Darvish | 40.1 | 13.146 | 6 yr, $93M (2023-28) | $1,000,000 | $15,000,000 | $15,000,000 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nick Castellanos | 34.6 | 12.029 | 1 yr, $780k (2026) | $780,000 | $780,000 | |||||||
| Germán Márquez | 31.6 | 9.027 | 1 yr, $1.75M (2026) | $1,750,000 | $1,000,000 | TBD | ||||||
| Yu Darvish | 40.1 | 13.146 | 6 yr, $93M (2023-28) | $1,000,000 | $15,000,000 | $15,000,000 | FREE AGENT |
Incentives▼
| Description | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Robbie Ray | $1,000,000 | ||||||
| Incentives earned by Miguel Andujar (buyout escalator) | $400,000 | ||||||
| Incentives earned by Griffin Canning (buyout escalator) | $300,000 |
| Description | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Robbie Ray | $1,000,000 | ||||||
| Incentives earned by Miguel Andujar (buyout escalator) | $400,000 | ||||||
| Incentives earned by Griffin Canning (buyout escalator) | $300,000 |
Other Payments▼
| Description | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Michael King | $3,750,000 | ||||||
| $ due for buyout of Elias Díaz | $2,000,000 | ||||||
| $ due for buyout of Kyle Hart | $500,000 | ||||||
| $ due for buyout of Tyler Wade | $50,000 | ||||||
| $ owed from SFG (Robbie Ray trade) | -$4,176,471 | ||||||
| $ paid by Tigers to Casey Mize | -$4,341,176 | ||||||
| $ paid by Giants to Robbie Ray | -$17,647,059 | ||||||
| $ due for potential buyout of Michael King | $5,000,000 | ||||||
| $ due for potential buyout of Miguel Andujar | $2,500,000 | ||||||
| $ due for potential buyout of Griffin Canning | $1,500,000 | ||||||
| $ due for potential buyout of Lucas Giolito | $1,500,000 | ||||||
| $ due for buyout of Germán Márquez | $750,000 | ||||||
| $ due for potential buyout of Kyle Hart | $200,000 | ||||||
| $ due for potential buyout of Sung-Mun Song | $1,000,000 | ||||||
| Estimated Payroll | $216,325,782 | $171,089,899 | $148,489,899 | $124,656,566 | $135,656,566 | $122,370,851 | $122,370,851 |
| Description | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|
| $ due for buyout of Michael King | $3,750,000 | ||||||
| $ due for buyout of Elias Díaz | $2,000,000 | ||||||
| $ due for buyout of Kyle Hart | $500,000 | ||||||
| $ due for buyout of Tyler Wade | $50,000 | ||||||
| $ owed from SFG (Robbie Ray trade) | -$4,176,471 | ||||||
| $ paid by Tigers to Casey Mize | -$4,341,176 | ||||||
| $ paid by Giants to Robbie Ray | -$17,647,059 | ||||||
| $ due for potential buyout of Michael King | $5,000,000 | ||||||
| $ due for potential buyout of Miguel Andujar | $2,500,000 | ||||||
| $ due for potential buyout of Griffin Canning | $1,500,000 | ||||||
| $ due for potential buyout of Lucas Giolito | $1,500,000 | ||||||
| $ due for buyout of Germán Márquez | $750,000 | ||||||
| $ due for potential buyout of Kyle Hart | $200,000 | ||||||
| $ due for potential buyout of Sung-Mun Song | $1,000,000 | ||||||
| Estimated Payroll | $216,325,782 | $171,089,899 | $148,489,899 | $124,656,566 | $135,656,566 | $122,370,851 | $122,370,851 |
Totals for estimated payrolls include potential buyouts and earned buyout escalators — but not option total or earned option escalator — for pending options
Luxury Tax Payroll Estimate▼
| Description | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $225,588,002 | $141,462,013 | $125,487,013 | $107,987,013 | $107,987,013 | $96,558,441 | $96,558,441 |
| Salaries for players eligible for arbitration | $30,975,000 | ||||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $2,530,000 | $18,000,000 | $18,000,000 | ||||
| Earned incentives and escalators | $1,000,000 | $700,000 | |||||
| Sum of Other Payments (does not include potential buyouts) | -$26,164,706 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $5,569,600 | ||||||
| Estimated salaries for 40-man roster players in minor leagues | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 |
| Estimated player benefits to be paid | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 | $20,500,000 | $21,000,000 |
| Payment into $50M pre-arbitration bonus pool | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 |
| Estimated Luxury Tax Payroll | $261,664,563 | $182,828,680 | $166,653,680 | $131,653,680 | $132,153,680 | $121,225,108 | $121,725,108 |
| Description | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $225,588,002 | $141,462,013 | $125,487,013 | $107,987,013 | $107,987,013 | $96,558,441 | $96,558,441 |
| Salaries for players eligible for arbitration | $30,975,000 | ||||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $2,530,000 | $18,000,000 | $18,000,000 | ||||
| Earned incentives and escalators | $1,000,000 | $700,000 | |||||
| Sum of Other Payments (does not include potential buyouts) | -$26,164,706 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $5,569,600 | ||||||
| Estimated salaries for 40-man roster players in minor leagues | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 |
| Estimated player benefits to be paid | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 | $20,500,000 | $21,000,000 |
| Payment into $50M pre-arbitration bonus pool | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 |
| Estimated Luxury Tax Payroll | $261,664,563 | $182,828,680 | $166,653,680 | $131,653,680 | $132,153,680 | $121,225,108 | $121,725,108 |
Totals for estimated luxury tax payrolls include potential buyouts and earned buyout escalators — but not option total or earned option escalators — for pending options
LUXURY TAX EXPLANATION AND OTHER PAYROLL NOTES
- The luxury tax thresholds for 2026 are $244M, $264M, $284M, $304M, with increasingly sharp penalties for surpassing each threshold.
- The average annual value (AAV) of guaranteed contracts is included, not what the player is actually being paid that year. The AAV of contracts with deferrals is lower due to the payout structure and is based on the inflation rate stated in the contract, but unless the exact AAV as calculated by the league is publicly reported, the AAV is calculated as it would be without deferrals.
- Other payments, such as money to and from other teams, are included. Buyouts of contract options are included in the initial AAV. If a contract option is exercised, the team is credited the value of the buyout on their CBT calculation for the option year.
- Players no longer on the 40-man roster are included in all cases, regardless of whether they were optioned or released.
- Salaries for all players on the 40-man roster, even salaries earned while in the minor leagues, are included.
- Player benefits include health insurance, transportation, meal money, and other non-salary payments for all 40-man roster players.
- The "estimated salaries for players not yet eligible for arbitration" figure (which is included in luxury tax and "actual" payroll) presumes that, when factoring IL time, each team will need to pay for at least 34 player-seasons over the course of the regular season. This number is calculated by subtracting the number of guaranteed and arbitration-year contracts from 34 (the number of player-seasons) and then multiplying the number that remains (typically around 10-15) by the league minimum salary.
- The league minimum salary for 2026 is $780k.
- For a player acquired during the current season, the AAV factored into the luxury tax is based on the amount of time left in the current season at the time of acquisition. AAVs for contracts with multiple years remaining are recalculated; the AAV calculation for the new team is based on the remaining money to be paid (less signing bonuses, always paid by the original first team) divided by the remaining years. If the original team ends up effectively paying less AAV than the original contract called for, they will be credited the difference, prorated over the remaining years of the contract.
