2013 Luxury Tax Payrolls

Updated: December 17, 2013, 5:40 PM ET
Associated Press

NEW YORK -- Final 2013 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 $10,799,590 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 $178 million. As a team that paid at a 42.5 percent rate on the amount over the threshold in 2012, the Yankees pay at a 50 percent rate on the amount over the threshold in 2013. As a team that did not exceed the threshold in 2012, the Dodgers pay at a 17.5 percent on the over the threshold in 2013.

L.A. Dodgers $243,234,050

N.Y. Yankees 234,227,890

Boston 177,774,334

L.A. Angels 171,411,364

Philadelphia 168,569,538

San Francisco 168,567,271

Texas 167,966,990

Detroit 164,982,798

Toronto 141,818,797

St. Louis 138,550,976

Washington 134,780,736

Cincinnati 132,787,186

Chicago White Sox 119,993,317

Chicago Cubs 118,060,990

Arizona 116,011,642

Baltimore 113,381,502

Cleveland 110,282,065

N.Y. Mets 109,247,065

Colorado 108,298,122

Atlanta 105,132,902

Milwaukee 103,726,416

Seattle 103,194,883

Kansas City 101,424,277

Pittsburgh 91,301,096

Tampa Bay 86,423,403

San Diego 86,146,600

Minnesota 84,999,527

Oakland 75,087,182

Miami 50,851,626

Houston 39,210,733

Total 3,767,445,277


Copyright 2013 by The Associated Press

This story is from ESPN.com's automated news wire. Wire index

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