NEW YORK (AP) -Final 2012 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 40 percent rate on the amount over the threshold in 2011, the Yankees pay at a 42.5 percent rate on the amount over the threshold in 2012.
N.Y. Yankees $223,439,158
Boston 177,952,823
L.A. Angels 176,652,838
Philadelphia 174,523,432
San Francisco 160,399,128
L.A. Dodgers 158,258,570
Texas 148,513,970
Detroit 145,231,588
St. Louis 125,811,271
Milwaukee 120,865,321
Washington 118,978,939
Cincinnati 118,770,061
Chicago White Sox 114,459,560
Chicago Cubs 112,711,841
Miami 111,824,633
Colorado 106,202,187
Minnesota 105,860,445
N.Y. Mets 105,704,018
Atlanta 105,318,027
Toronto 103,726,534
Baltimore 97,056,240
Arizona 88,891,716
Seattle 88,389,993
Kansas City 83,462,428
Cleveland 82,626,016
Tampa Bay 81,206,178
Pittsburgh 80,317,027
San Diego 78,817,495
Oakland 73,073,503
Houston 72,265,379
Total 3,541,310,317

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