2013 Luxury Tax Payrolls
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
L.A. Angels 171,411,364
San Francisco 168,567,271
St. Louis 138,550,976
Chicago White Sox 119,993,317
Chicago Cubs 118,060,990
N.Y. Mets 109,247,065
Kansas City 101,424,277
Tampa Bay 86,423,403
San Diego 86,146,600
Copyright 2013 by The Associated Press
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