2014 Luxury Tax Payrolls

NEW YORK (AP) — Final 2014 payrolls for the 30 major league teams for purposes of the luxury tax, as defined by baseball's collective bargaining agreement and sent to clubs by the commissioner's office.

Figures are for 40-man rosters and include the average annual values of contracts and $11,656,837 per club for benefits and extended benefits, which include items such as health and pension benefits; club medical costs; insurance; workman's compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships.

Salaries include earned incentive bonuses, non-cash compensation, buyouts of unexercised options and cash transactions. In some cases, parts of salaries that are deferred are discounted to reflect present-day values.

The luxury tax is assessed on the amount above $189 million. As a team that paid at a 17.5 percent rate on the amount over the threshold in 2013, the Dodgers pay at a 30 percent rate on the amount over the threshold in 2014. As a team that paid at a 50 percent rate on the amount over the threshold in 2013, the Yankees pay at a 50 percent rate on the amount over the threshold in 2014.

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