MLB San Diego 23 YE - Google Sheets

	A	B	C	D	E	F	G	H	I	K	M	N	O	P	Q	S	T	U	V	W
1
2	SAN DIEGO									26-man OD payroll	40-man CB Tax payroll			Tax Space		Projected tax
3	SAN DIEGO								2023	$248,919,895 ( 3rd)	$296,082,092 ( 3rd)			($63,082,092)		$44,890,301
4	PADRES								2022	$211,218,286 ( 5th)	$235,082,125 ( 6th)			($5,082,125)
5	PADRES								2021	$174,118,220 ( 9th)	$216,467,391 ( 2nd)			($6,467,391)		Estimates in italics
6
7	Player	Pos.	Year	Rd	Pick	Age	MLS	Opts Left 1/23	Agent	Length / Total Value	Payroll - Salaries plus pro-rated signing bonuses					Competitive Balance Tax Payroll - Average Annual Value
8	Player	Pos.				7/1/23	1/1/23	Opts Left 1/23	Agent	Length / Total Value	2023	2024	2025	2026	2027	2023	2024	2025	2026	2027
9
10	Bogaerts, Xander	ss	2009		ABW	30.273	9.042	3 / 3	Boras Corp.	11 yr/$280M (23-33)	$25,454,545	$25.455	$25.455	$25.455	$25.455	$25,454,545	$25.455	$25.455	$25.455	$25.455
11	Darvish, Yu	rhp-s	2012		JPN	36.319	11.000	3 / 3	Wasserman	6 yr/$108M (23-28)	$25,000,000	$16.000	$21.000	$16.000	$15.000	$18,000,000	$18.000	$18.000	$18.000	$18.000
12	Soto, Juan	lf	2015		DOM	24.249	4.134	3 / 3	Boras Corp.	1 yr/$23M (23)	$23,000,000	A4				$23,000,000
13	Machado, Manny	3b	2010	1	3	30.360	10.056	3 / 3	MVP Spts	11 yr/$350M (23-33)	$21,090,909	$17.091	$17.091	$25.091	$39.091	$31,818,182	$31.818	$31.818	$31.818	$31.818
14	Musgrove, Joe	rhp-s	2011	1s	46	30.209	6.063	2 / 3	Full Circle Spts	5 yr/$100M (23-27)	$20,000,000	$20.000	$20.000	$20.000	$20.000	$20,000,000	$20.000	$20.000	$20.000	$20.000
15	Snell, Blake	lhp-s	2011	1s	52	30.209	6.072	1 / 3	Boras Corp.	5 yr/$50M (19-23)	$16,600,000	FA				$10,000,000
16	Hader, Josh	lhp-c	2012	19	582	29.085	5.115	2 / 3	CAA	1 yr/$14.1M (23)	$14,100,000	FA				$14,100,000
17	Martinez, Nick	rhp-s	2011	18	564	32.330	4.002	0 / 3	RMG Baseball	3 yr/$26M (23-25) incl p opts	$10,000,000	$8.000	$8.000	FA		$8,666,667	$8.666	$8.666
18	Pomeranz, Drew	lhp	2010	1	5	34.221	10.013	0 / 3	CAA	4 yr/$34M (20-23)	$10,000,000	FA				$8,500,000
19	Suarez, Robert	rhp	2021		JPN	32.122	1.000	3 / 3	Amuse Spts	5 yr/$46M (23-27), incl p opts	$10,000,000	$10.000	$10.000	$8.000	$8.000	$9,200,000	$9.200	$9.200	$9.200	$9.200
20	Hill, Rich	lhp-s	2002	4	112	43.112	13.127	0 / 3	ACES	1 yr/$8M (23)	$8,000,000	FA				$8,000,000
21	Profar, Jurickson	lf	2009		CUW	30.131	8.165	0 / 3	Boras Corp.	1 yr/$7.75M (23)		FA
22	Lugo, Seth	rhp-s	2011	34	1,032	33.226	6.082	2 / 3	Ballengee	2 yr/$15M (23-24)	$7,500,000	$7.500	FA			$7,500,000	$7.500
23	Wacha, Michael	rhp-s	2012	1	19	32.000	9.062	2 / 3	CAA	4 yr/$26M (23-26)	$7,500,000	$6.500	$6.000	$6.000		$6,500,000	$6.500	$6.500	$6.500
24	Kim, Ha-Seong	2b	2020		KOR	27.257	2.000	3 / 3	ISE	4 yr/$28M (21-24)+25 m opt	$7,000,000	$8.000	$2.000			$7,000,000	$7.000
25	Tatis Jr., Fernando	rf	2015		DOM	24.180	3.127	3 / 3	MVP Sports	14 y/$340M (21-34)	$6,923,963	$11.714	$20.714	$20.714	$25.714	$24,285,714	$24.286	$24.286	$24.286	$24.286
26	Carpenter, Matt	dh-1b	2009	13	399	37.217	10.145	2 / 3	SSG	2 yr/$12M (23-24)	$6,500,000	$5.500	FA			$6,000,000	$6.000
27	Barlow, Scott	rhp	2011	6	194	30.195	4.030	2 / 3	Warner Cos.	1 yr/$5.3M (23)	$5,300,000	A3	FA			$5,300,000
28	Choi, Ji Man	dh-1b	2013		KOR	32.043	5.076	0 / 3	Sang Lee	1 yr/$4.65M (23)	$4,650,000	FA				$4,650,000
29	Cronenworth, Jake	1b	2015	7	208	29.161	3.000	3 / 3	CAA	1 y/$4.225 (23) 7 y/$80 (24-30)	$4,225,000	$7.286	$11.286	$12.286	$12.286	$4,225,000	$11.429	$11.429	$11.429	$11.429
30	Cooper, Garrett	1b	2013	6	182	32.188	5.053	3 / 3	Ballengee	1 yr/$4.2M (23)	$4,200,000	FA				$4,200,000
31	García, Luis	rhp	2004		DOM	36.152	7.007	0 / 3	Topline Spts	2 yr/$7M (22-23)	$3,750,000					$3,500,000
32	Grisham, Trent	cf	2015	1	15	26.242	3.060	3 / 3	ISE	1 yr/$3.175M (23)	$3,175,000	A2	A3			$3,175,000
33	Nola, Austin	c	2012	5	167	33.185	3.106	2 / 3	Paragon Spts	1 yr/$2.35M (23)	$2,350,000	A2	A3	FA		$2,350,000
34	Hill, Tim	lhp	2014	32	963	33.141	4.112	2 / 3		1 yr/$1.85M (23)	$1,850,000	A3	FA			$1,850,000
35	Sanchez, Gary	c	2009		DOM	30.211	6.086	0 / 3	MDR Spts	1 yr (23)		FA
36	Morejon, Adrian	lhp	2016		CUB	24.124	3.013	2 / 3	Boras Corp.	1 yr/$800,000 (23)	$800,000	A2	A3	FA		$800,000
37	Crismatt, Nabil	rhp	2011		COL	28.189	2.033	0 / 3		1 yr/$750,000 (23)		A1	A2	A3	FA
38	Otto, Glenn	rhp-s	2017	5	152	27.051	1.033	3 / 3		1 yr/$736,340 (23)			A1	A2	A3
39	Wilson, Steven	rhp	2018	8	231	28.311	1.000	3 / 3		1 yr/$726,400 (23)			A1	A2	A3
40	Azocar, José	lf-cf	2012		VEN	27.051	0.149	2 / 3		1 yr/$723,700 (23)
41	Campusano, Luis	c	2017	2	39	24.275	0.144	1 / 3	Ballengee	1 yr/$722,700 (23)
42	Rosario, Eguy	2b	2015		DOM	23.310	0.041	2 / 3		1 yr/$720,400 (23)
43	Avila, Pedro	rhp	2014		VEN	26.169	0.025	1 / 3		1 yr (23)
44	Batten, Matthew	2b	2017	32	948	28.009	0.058	2 / 3		1 yr (23)
45	Carlton, Drew	rhp	2017	32	965	27.296	0.046	2 / 3		1 yr (23)
46	Cosgrove, Tom	lhp	2017	12	348	27.017	0.000	3 / 3		1 yr (23)
47	Espada, Jose	rhp	2015	5	152	26.130	0.000	3 / 3		1 yr (23)
48	Groome, Jay	lhp	2016	1	12	24.312	0.000	1 / 3		1 yr (23)
49	Hernandez, Nick	rhp	2016	8	247	28.184	0.000	3 / 3		1 yr (23)
50	Jacob, Alek	rhp	2021	16	490	25.015	0.000	3 / 3		1 yr (23)
51	Kerr, Ray	lhp	2017		USA	28.294	0.037	2 / 3		1 yr (23)
52	Knehr, Reiss	rhp	2018	20	591	26.240	0.079	1 / 3		1 yr (23)
53	Kohlwey, Taylor	lf	2016	21	624	28.347	0.000	3 / 3		1 yr (23)
54	Reynolds, Sean	rhp	2016	4	113	25.073	0.000	3 / 3		1 yr (23)
55	Rivas, Alfonso	1b	2018	4	113	26.301	1.009	2 / 3		1 yr (23)			A1	A2	A3
56	Seagle, Chandler	c	2017	30	888	27.039	0.000	3 / 3		1 yr (23)
57	Sullivan, Brett	c-of	2015	17	508	29.129	0.000	2 / 3		1 yr (23)
58	Waldron, Matt	rhp	2019	18	550	26.278	0.000	3 / 3		1 yr (23)
59	Wolf, Jackson	lhp	2021	4	129	24.070	0.000	3 / 3		1 yr (23)
60	Kim, Ha-Seong									bonus for plate appearances	$1,000,000					$1,000,000
61	Lugo, Seth									bonus for starts	$1,250,000					$1,250,000
62	Martinez, Nick									bonus for relief appearances	$800,000					$800,000
63	Wacha, Michael									bonus for starts	$500,000					$500,000
64	Hill, Rich									paid by Pittsburgh before trade	($5,376,344)					($5,376,344)
65	Choi, Ji Man									paid by Pittsburgh before trade	($3,125,000)					($3,125,000)
66	Barlow, Scott									paid by Kansas City before trade	($3,561,828)					($3,561,828)
67	Cooper, Garrett									paid by Miami before 8/1 trade	($2,822,581)					($2,822,581)
68	Castillo, José									paid before 7/25/23 trade	$463,118					$463,118
69	Odor, Rougned									released 7/23/23	$800,000					$800,000
70	Cruz, Nelson									released 7/10/23	$1,000,000					$1,000,000
71	Dahl, David									refused outright 6/9/23	$1,250,000					$1,250,000
72	Engel, Adam									released 5/24/23	$1,000,000					$1,000,000
73	Darvish, Yu									adjustment for re-worked 2023						$4,000,000
74	Tatis Jr., Fernando									suspended 20 games, 21/186 days	($790,322)					($2,742,048)
75	Hosmer, Eric									portion paid by San Diego in trade	$12,280,000	$12.260	$12.240			$12,280,000	$12.260	$12.240
76	Pre-arbitration, Injured List								8 + 7		$10,875,000					$10,875,000
77	0- to 3-year bonus pool															$1,666,667	$1.667	$1.667	$1.667	$1.667
78	40-man players in minors															$2,250,000	$2.250	$2.250	$2.250	$2.250
79	Estimated Player Benefits															$16,500,000	$17.000	$17.500	$18.000	$18.500
80											2023	2024	2025	2026	2027	2023	2024	2025	2026	2027
81	26-man Opening Day Payroll										$248,919,895
82	Projected 40-man Year-End Payroll										$264,511,460	$155.306	$153.786	$133.546	$145.546
83	Projected 40-man CB Tax Payroll															$296,082,092	$209.031	$189.011	$168.605	$162.605
84	Competitive Balance Tax Threshold									$233 / $253 / $273 / $293						$233,000,000	$237.000	$241.000	$244.000	$244.000
85	Amount under threshold															($63,082,092)	$27.969	$51.989	$75.395	$81.395
86	Projected Competitive Balance Tax (third-time payor in 2023)									Rates 50% / 62.5% / 95% / 110%						$44,890,301
87
88	Padres CBT History
89	2023: $39,693,954 tax on CBT payroll of $291,204,162 with $233M threshold and 50, 62.5 and 95 percent rates as a third-time payor.
90	2022: $1,524,638 tax on CBT payroll of $235,082,125 with $230M threshold and 30 percent rate as a second-time payor.
91	2021: $1,293,478 tax on CBT payroll of $216,467,391 with $210M threshold and 20 percent rate as a first-time payor.
92	Prior to 2021, the Padres payroll had never exceeded the threshold for MLB's competitive balance tax.
93
94	Notes on Competitive Balance Tax
95	* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
96	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $16M for benefits and $1.667M for 0- to 3-year player bonus pool.
97	* Tax Thresholds: 2022: $230M $250/$270/$290. 2023: $233M $253/$273/$293. 2024: $237M $257/$277/$297. 2025: $241M $261/$281/$301. 2026: $244M $264/$284/$304.
98	* Tax rate based on number of consecutive seasons a club has exceeded the base tax threshold. Rate resets if club payroll falls below tax threshold for one season.
99	* First-Time Payor tax rates: 20% for exceeding threshold by $20M or less, 32% for exceeding by $20-$40M, 62.5% for exceeding by $40M-$60M, 80% for exceeding by $60M or more.
100	* Second-Time Payor tax rates: 30% for exceeding threshold by $20M or less, 42% for exceeding by $20-$40M, 75% for exceeding by $40M or more, 90% for exceeding by $60M or more.