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1	SAN FRANCISCO GIANTS				Updated 9/19	25-man roster - Salaries & pro-rated signing bonuses					40-man roster - Competitive Balance Tax - AAV
2	Player	Pos.	MLS'18	Agent	Length / Total Value	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
3	Posey, Buster	c-1b	8.161	CAA	9 yr/$167M (13-21)+22 opt	$22,177,778	$22.178	$22.178	$3.000		$18,555,556	$18.556	$18.556	opt
4	Cueto, Johnny	rhp-s	11.000	Bryce Dixon	6 yr/$130M (16-21)+22 opt	$21,000,000	$21.000	$21.000	$5.000		$21,666,667	$21.667	$21.667	opt
5	Samardzija, Jeff	rhp-s	9.028	Wasserman	5 yr/$90M (16-20)	$19,800,000	$19.800	FA			$18,000,000	$18.000
6	Sandoval, Pablo	3b	10.042	Beverly Hills	5 yr/$95M (15-19)+20 opt	$18,600,000	$5.000				$19,000,000
7	Belt, Brandon	1b	7.128	Excel	5 yr/$72.8M (17-21)	$17,200,000	$17.200	$17.200			$14,560,000	$14.560	$14.560
8	Crawford, Brandon	ss	7.094	Wasserman	6 yr/$75M (16-21)	$15,200,000	$15.200	$15.200	FA		$12,500,000	$12.500	$12.500
9	Longoria, Evan	3b	10.170	TWC Spts	6 yr/$100M (17-22)+23 opt	$14,666,667	$15.167	$18.667	$19.667	$5.000	$11,165,300	$11.165	$11.165	$11.165	opt
10	Bumgarner, Madison	lhp-s	8.127	Legacy	5 yr/$35M (13-17)+18-19 opts	$12,000,000					$12,000,000
11	Pillar, Kevin	cf	4.113	All Bases Covered	1 yr/$5.8M (19)	$5,800,000	A3	FA			$5,800,000
12	Smith, Will	lhp	5.155	CAA	1 yr/$4.225M (19)	$4,225,000	FA				$4,225,000
13	Panik, Joe	2b	4.100	Jet Spts	1 yr/$3.85M (19)	$3,850,000	A3	FA			$3,850,000
14	Watson, Tony	lhp	7.101	CAA	2 yr/$9M (18-19)+20 plyr opt	$3,500,000	$2.500				$3,000,000	$3.000
15	Vogt, Stephen	1b-c	5.084	All Bases Cov	1 yr (19)	A3	FA
16	Barraclough, Kyle	rhp	3.059		1 yr/$1.725M (19)	$1,725,000	A2	A3	FA		$1,725,000
17	Solano, Donovan	2b-3b	3.107	MDR Sports	1 yr (19)	A3	FA
18	Dickerson, Alex	lf	2.146		1 yr (19)		A2	A3	A4	FA
19	Peralta, Wandy	lhp	2.010		1 yr/$570,000 (19)	$570,000	A1	A2	A3	FA	$570,000
20	Rickard, Joey	of	2.120		1 yr/$570,000 (19)	$570,000	A1	A2	A3	FA	$570,000
21	Gott, Trevor	rhp	1.048	Sports One	1 yr (19)	$567,500		A1	A2	A3	$567,500
22	Moronta, Reyes	rhp	1.028		1 yr (19)	$567,500		A1	A2	A3	$567,500
23	Rodriguez, Dereck	rhp	0.126		1 yr (19)	$561,250					$561,250
24	Duggar, Steven	of	0.085		1 yr/$558,125 (19)	$558,125					$558,125
25	Abad, Fernando	lhp	6.073	Magnus Sports
26	Adon, Melvin	rhp	0.000		1 yr (19)
27	Anderson, Shaun	rhp	0.000		1 yr (19)
28	Avelino, Abiatal	ss	0.027		1 yr (19)
29	Beede, Tyler	rhp	0.007	ACES	1 yr (19)
30	Coonrad, Sam	rhp	0.000	Wasserman Media	1 yr (19)
31	Dubon, Mauricio	ss	0.000		1 yr (19)
32	Franco, Enderson	rhp	0.000		1 yr (19)
33	Garcia, Aramis	c	0.036		1 yr (19)
34	Gerber, Mike	of	0.031		1 yr (19)
35	Green, Zach	1b	0.000		1 yr (19)
36	Gustave, Jandel	rhp	2.036		1 yr (19)		A1	A2	A3	FA
37	Joseph, Corban	1b-2b	0.057	Wasserman	1 yr (19)
38	McCarthy, Joe	lf	0.000		1 yr (19)
39	Menez, Conner	lhp	0.000		1 yr (19)
40	Pinto, Ricardo	rhp	0.087		1 yr (19)
41	Rogers, Tyler	rhp	0.000		1 yr (19)
42	Selman, Sam	lhp	0.000	CAA	1 yr (19)
43	Shaw, Chris	1b	0.031	Excel	1 yr (19)
44	Slater, Austin	of	1.056		1 yr (19)		A1	A2	A3	FA
45	Smith, Burch	rhp	2.051	GSE	1 yr (19)		A1	A2	A3	FA
46	Suarez, Andrew	lhp	0.154		1 yr (19)
47	Webb, Logan	rhp	0.000		1 yr (19)
48	Yastrzemski, Mike	of	0.000		1 yr (19)
49	Longoria, Evan				$14.5M to SF in 12/17 trade	-$2,000,000	($2.000)	($2.000)	($2.000)	($3.000)
50	Longoria, Evan				signing bonus paid by TB	-$166,667	($0.167)	($0.167)	($0.167)
51	Sandoval, Pablo				portion paid by Boston	$18,045,000	($5.000)				-$18,445,000
52	Moore, Andrew				opt'l asst 5/5-5/17/19
53	Valera, Breyvic				lost on waiver claim 5/12
54	Altherr, Aaron				12 @ $1.35
55	Kratz, Erik					$395,161
56	Holland, Derek				Traded 7/26.	$6,500,000	$0.500				$7,000,000
57	Melancon, Mark				Traded 7/31 (pre-trade salary)	$9,483,871					$9,483,871
58	Panik, Joe				Released 8/7.	$3,850,000					$3,850,000
59	Barraclough, Kyle				Outrighted 8/16.	$74,194					$74,194
60	40-man players-minors										$2,250,000	$2.250	$2.250
61	Est. Player Benefits										$14,500,000	$15.000	$15.500
62	Projected 40-man CBT Payroll				.						$172,339,963	$116.698	$96.198	$11.165	$0.000
63	CB Tax Threshold										$206,000,000	$208.000	$210.000
64	Amount under threshold										$33,660,037	$91.302	$113.802
65	Projected 25-man Opening Day Payroll				2019 totals as of 3/28/19	$170,179,653	$125.378	$92.078	$25.500	$2.000
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68	Notes on Competitive Balance Tax
69	* Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
70	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $14.5M per club for health and pension benefits.
71	* Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021.
72	* Tax Rate: 20% for first-time payors, 30% for second-time payors, 50% for payors for three or more times. Surtax for exceeding threshold by $20M, $40M.
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75	Giants CBT History
76	2018: Giants CBT payroll of $195,716,953 did not exceed the $197M threshold for MLB's competitive balance tax.
77	2017: $4.1M tax on payroll of $203,266,385 with $195M threshold and 50 percent rate as a third-time payor.
78	2016: $3,394,645 tax on payroll of $200,315,484 with $189M threshold and 30 percent rate as a second-time payor.
79	2015: $1,333,416 tax on payroll of $196,619,525 (17.5% rate, $189M threshold, $7,619,525 overage).
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1	SAN FRANCISCO		MLS thru '17 season		Updated 9/18	salary + p-r bonus
2		Pos'n	ML Srv	Agent	Length / Total Value	2018	2019	2020	2021	2022	2023
3	Posey, Buster	c-1b	7.161	CAA Sports	9 yr/$167M (13-21)+22 opt	$22,177,778	$22.178	$22.178	$22.178	$3.000
4	Cueto, Johnny	rhp-s	10.000	Bryce Dixon	6 yr/$130M (16-21)+22 opt	$21,000,000	$21.000	$21.000	$21.000	$5.000
5	Melancon, Mark	rhp-c	7.098	ISE Baseball	4 yr/$62M (17-20)	$20,000,000	$14.000	$14.000	FA
6	Samardzija, Jeff	rhp-s	8.028	Wasserman Media	5 yr/$90M (16-20)	$19,800,000	$19.800	$19.800	FA
7	Sandoval, Pablo	3b	9.042	Beverly Hills SC	5 yr/$95M (15-19)+20 opt	$18,600,000	$18.600	$5.000
8	Pence, Hunter	rf	10.156	Beverly Hills SC	5 yr/$90M (14-18)	$18,500,000	FA
9	Belt, Brandon	1b	6.128	Excel Sports	5 yr/$72.8M (17-21)	$17,200,000	$17.200	$17.200	$17.200
10	Crawford, Brandon	ss	6.094	Wasserman Media	6 yr/$75M (16-21)	$15,200,000	$15.200	$15.200	$15.200	FA
11	Longoria, Evan	3b	9.170	TWC Sports	6 yr/$100M (17-22)+23 opt	$13,666,667	$14.667	$15.167	$18.667	$19.667	$5.000
12	Bumgarner, Madison	lhp-s	7.127	Legacy Agency	5 yr/$35M (13-17)+18-19 opts	$12,000,000	opt
13	Dyson, Sam	rhp	3.142	ISE Baseball	1 yr/$4.425M (18)	$4,425,000	A3	A4	FA
14	Panik, Joe	2b	3.100	Jet Sports	1 yr/$3.45M (18)	$3,450,000	A2	A3	FA
15	Watson, Tony	lhp	6.101	CAA Sports	2 yr/$9M (18-19)+20 p opt	$3,000,000	$3.500	$2.500
16	Hundley, Nick	c	9.059	Athletes First	1 yr/$2.5M (18)	$2,500,000	FA
17	Smith, Will	lhp	4.155	CAA Sports	1 yr/$2.5M (18)	$2,500,000	A4	FA
18	Holland, Derek	lhp-s	8.105	Martini Sports	1 yr/$1.75M (18)	$1,750,000	FA
19	Strickland, Hunter	rhp	2.163	Sports One	1 yr/$1.55M (18)	$1,550,000	A2	A3	A4	FA
20	Blanco, Gregor	cf-lf	7.142	Octagon	1 yr/$1M (18)	$1,000,000	FA
21	d'Arnaud, Chase	2b-ss	2.142	Wasserman Media	1 yr (18)		A2	A3	A4	FA
22	Blach, Ty	lhp-s	1.032	Sports Pro Srvs	1 yr/$0.565M (18)	$565,000		A1	A2	A3	FA
23	Hernandez, Gorkys	of	2.013	Boras Corp.	1 yr/$0.5615M (18)	$561,500	A1	A2	A3	FA
24	Tomlinson, Kelby	2b	2.001	Sports Pro Srvs	1 yr/$0.56M (18)	$560,000	A1	A2	A3	FA
25	Osich, Josh	lhp	2.075	Ballengee	1 yr/$0.558M (18)	$558,000	A1	A2	A3	FA
26	Stratton, Chris	rhp-s	0.120	Bo McKinnis	1 yr/$0.5525M (18)	$552,500
27	Moronta, Reyes	rhp	0.028		1 yr/$0.5455M (18)	$545,500
28	Fernandez, Julian	rhp	0.000		1 yr/$0.545M (18)	$545,000
29	Johnson, Pierce	rhp	0.014	John Boggs	1 yr/$0.545M (18)	$545,000
30	Avelino, Abiatal	ss	0.000		1 yr (18)
31	Beede, Tyler	rhp	0.000	ACES	1 yr (18)
32	Black, Ray	rhp	0.032	Ballengee Group	1 yr (18)
33	Duggar, Steven	of	0.000		1 yr (18)
34	Garcia, Aramis	c	0.000		1 yr (18)
35	Gomez, Miguel	c	0.087		1 yr/$0.55M (18)
36	Hanson, Alen	ss	1.038		1 yr (18)			A1	A2	A3	FA
37	Herb, Tyler	rhp	0.000		1 yr (18)
38	Johnson, Chase	rhp	0.000		1 yr (18)
39	Jones, Ryder	3b	0.084		1 yr (18)
40	Kelly, Casey	rhp	2.083	ISE Baseball (prev Joe Sambito)	1 yr (18)		A1	A2	A3	FA
41	Law, Derek	rhp	1.110		1 yr (18)			A1	A2	A3	FA
42	Okert, Steven	lhp	0.155		1 yr (18)
43	Rodriguez, Dereck	rhp	0.000		1 yr (18)
44	Shaw, Chris	1b	0.000	Excel Sports	1 yr (18)
45	Slater, Austin	of	0.122		1 yr (18)
46	Suarez, Albert	lhp	0.000		1 yr (18)
47	Williamson, Mac	lf-rf	1.049		1 yr (18)			A1	A2	A3	FA
48	Longoria, Evan				$14.5M to SF in 12/17 trade	($1,500,000)	($2.000)	($2.000)	($2.000)	($2.000)	-$3.000
49	Longoria, Evan				signing bonus paid by TB	($166,667)	($0.167)	($0.167)	($0.167)	($0.167)
50	McCutchen, Andrew				cash from Pittsburgh 1/15/18	($2,500,000)
51	Sandoval, Pablo				portion paid by Boston	($18,055,000)	($18.600)	($5.000)
52	TOTAL - SF				2018 total as of 3/29/18	$200,505,278	$125.378	$124.878	$92.078	$25.500	$2.000
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1	GIANTS		MLS thru '17 season		Competitive Balance Tax Tracker through Opening Day. Updated 8/18.
2						AAV
3		Pos'n	ML Srv	Agent	Length / Total Value	2018	2019	2020	2021	2022	2023
4	Cueto, Johnny	rhp-s	10.000	Bryce Dixon	6 yr/$130M (16-21)+22 opt	$21,666,667	$21.667	$21.667	$21.667	opt
5	Sandoval, Pablo	3b	9.042	Beverly Hills SC	5 yr/$95M (15-19)+20 opt	$19,000,000	$19.000
6	Posey, Buster	c-1b	7.161	CAA Sports	9 yr/$167M (13-21)+22 opt	$18,555,556	$18.556	$18.556	$18.556	opt
7	Pence, Hunter	rf	10.156	Beverly Hills SC	5 yr/$90M (14-18)	$18,000,000
8	Samardzija, Jeff	rhp-s	8.028	Wasserman Media	5 yr/$90M (16-20)	$18,000,000	$18.000	$18.000
9	Melancon, Mark	rhp-c	7.098	ISE Baseball	4 yr/$62M (17-20)	$15,500,000	$15.500	$15.500
10	McCutchen, Andrew	rf	8.123	Steve Hammond	6 yr/$51.5M (12-17)+18 cl opt	$14,750,000
11	Belt, Brandon	1b	6.128	Excel Sports	5 yr/$72.8M (17-21)	$14,560,000	$14.560	$14.560	$14.560
12	Crawford, Brandon	ss	6.094	Wasserman Media	6 yr/$75M (16-21)	$12,500,000	$12.500	$12.500	$12.500
13	Bumgarner, Madison	lhp-s	7.127	Legacy Agency	5 yr/$35M (13-17)+18-19 opts	$12,000,000	opt
14	Longoria, Evan	3b	9.170	TWC Sports	6 yr/$100M (17-22)+23 opt	$11,165,300	$11.165	$11.165	$11.165	$11.165	opt
15	Dyson, Sam	rhp	3.142	ISE Baseball	1 yr/$4.425M (18)	$4,425,000	A3	A4
16	Panik, Joe	2b	3.100	Jet Sports	1 yr/$3.45M (18)	$3,450,000	A2	A3
17	Jackson, Austin	cf	8.000	Octagon	2 yr/$6M (18-19)	$3,000,000	$3.000
18	Watson, Tony	lhp	6.101	CAA Sports	3 yr/$9M (18-20)	$3,000,000	$3.000	$3.000
19	Hundley, Nick	c	9.059	Athletes First	1 yr/$2.5M (18)	$2,500,000
20	Smith, Will	lhp	4.155	CAA Sports	1 yr/$2.5M (18)	$2,500,000	A4
21	Holland, Derek	lhp-s	8.105	Martini Sports	1 yr/$1.75M (18)	$1,750,000
22	Gearrin, Cory	rhp	4.136	Bo McKinnis	1 yr/$1.675M (18)	$1,675,000	A3
23	Strickland, Hunter	rhp	2.163	Sports One	1 yr/$1.55M (18)	$1,550,000	A2	A3	A4
24	Blanco, Gregor	cf-lf	7.142	Octagon	1 yr/$1M (18)	$1,000,000
25	Blach, Ty	lhp-s	1.032	Sports Pro Srvs	1 yr/$0.565M (18)	$565,000		A1	A2	A3
26	Hernandez, Gorkys	of	2.013	Boras Corp.	1 yr/$0.5615M (18)	$561,500	A1	A2	A3
27	Tomlinson, Kelby	2b	2.001	Sports Pro Srvs	1 yr/$0.56M (18)	$560,000	A1	A2	A3
28	Osich, Josh	lhp	2.075	Ballengee	1 yr/$0.558M (18)	$558,000	A1	A2	A3
29	Stratton, Chris	rhp-s	0.120	Bo McKinnis	1 yr/$0.5525M (18)	$552,500
30	Gomez, Roberto	rhp	0.027		1 yr/$0.55M (18)	$550,000
31	Fernandez, Julian	rhp	0.000		1 yr/$0.545M (18)	$545,000
32	Johnson, Pierce	rhp	0.014	John Boggs	1 yr/$0.545M (18)	$545,000
33	Beede, Tyler	rhp	0.000	ACES	1 yr (18)
34	Garcia, Aramis	c	0.000		1 yr (18)
35	Gomez, Miguel	c	0.087		1 yr (18)
36	Herb, Tyler	rhp	0.000		1 yr (18)
37	Johnson, Chase	rhp	0.000		1 yr (18)
38	Jones, Ryder	3b	0.084		1 yr (18)
39	Law, Derek	rhp	1.110		1 yr (18)			A1	A2	A3
40	Moronta, Reyes	rhp	0.028		1 yr (18)
41	Okert, Steven	lhp	0.155		1 yr (18)
42	Slater, Austin	of	0.122		1 yr (18)
43	Snelten, D.J.	lhp	0.000		1 yr (18)
44	Williamson, Mac	lf-rf	1.049		1 yr (18)			A1	A2	A3
45	McCutchen, Andrew				cash from Pittsburgh 1/15/18	($2,500,000)
46	Sandoval, Pablo				portion paid by Boston	($18,455,000)	-$18.455
47	Bumgarner, Madison				credit for unpaid buyout	($1,500,000)
48	40-man players-minors				15 x $150,000 (est.)	$2,250,000	$2.250	$2.250	$2.250	$2.250	$2.250
49	Est. Player Benefits					$14,044,600	$14.500	$15.000	$15.500	$16.000	$16.500
50	Projected CB Payroll					$198,824,123	$135.243	$132.198	$96.198	$29.415	$18.750
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52	CB Tax Threshold					$197,000,000	$206.000	$208.000	$210.000	n/a	n/a
53	Amount over threshold					$1,824,123
54	Amount under threshold						$70.757	$75.802	$113.802
55	CB Tax Rate				3-time payor in 2017	50%
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57	2018 in-season adjustments:
58	Projected CB Payroll 3/29/18					$198,824,123
59	Gearrin, Cory					($756,451)
60	Jackson, Austin					($1,354,838)
61	McCutchen, Andrew					($1,258,300)
62	Projected CB Payroll 8/31/18					$195,454,534
63	Amount under threshold					$1,545,466
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65	* Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Line items in italics are estimates.
66	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $14M per club for health and pension benefits.
67	* Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021.
68	* Tax Rate: 20% for first-time payors, 30% for second-time payors, 50% for payors for three or more times. Surtax for payroll exceeding threshold by $20M, $40M.
69	* Penalties for 2017 will be phased in at an average of the amount club would have paid under the 2012-16 CBA and what it would pay under the 2017-21 CBA.
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71	San Francisco CBT History:
72	For 2017, paid $4.1M tax on payroll of $203,266,385 with $195M threshold and 50 percent rate as a third-time payor.
73	For 2016, paid $3,394,645 tax on payroll of $200,315,484 with $189M threshold and 30 percent rate as a second-time payor.
74	For 2015, paid $1,333,416 tax on payroll of $196,619,525 (17.5% rate, $189M threshold, $7,619,525 overage).
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