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TAMPA BAY RAYS PLAYER PAYROLL▼
| Estimated 2021 Payroll: | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | ||
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2020 Payroll: | $74M | Estimated Value|Money Owed to Team | ||||||
Other Payments▼
| Description | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 |
|---|---|---|---|---|---|---|---|
| Estimated Payroll |
| Description | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 |
|---|---|---|---|---|---|---|---|
| Estimated Payroll |
Totals for estimated payrolls include potential buyouts and not option total
Totals for estimated luxury tax payrolls include potential buyouts and not option total
LUXURY TAX EXPLANATION AND OTHER PAYROLL NOTES
- There are three luxury tax levels for 2021, all of which may be exceeded by a club with varying penalty: $210M, $230M, and $250M.
- 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 since that varies from contract to contract, the AAV is calculated as it would be without deferrals.
- Other payments such as money to and from other teams is included. Buyouts of contract options are not included.
- Players no longer on the 40-man roster are included in all cases, regardless of whether they were optioned or released (this was changed for the current CBA).
- 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 33 player-seasons over the course of the regular season. This number is calculated by subtracting the number of guaranteed and arbitration-year contracts from 33 (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 2021 is $570.5k.
- 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.
