The data below has been updated as of April 6, 2017.
Note: Current Salary is a player’s base salary + prorated signing bonus and applicable buyout. Actual payroll is defined by the CBA as the average annual value of all contracts, and is used to calculate the luxury tax.
Players depicted in orange do not have guaranteed major league contracts. Their salaries are calculated based on service time. For minor leaguers on the 40-man roster, the CBA prescribed minimum is used ($82,700), even in cases when the player may not be eligible for this sum. Minor league salaries are not calculated based on service time, so in cases when a player is promoted, a small overstatement will included in the total payroll calculation.
The revenue estimate is based on Forbes 2015 calculation and increased by 5% in 2016 and 2017 (Forbes 2016 calculation is released in March 2017). Benefits is an estimated amount subject to an increase based on the terms of the new CBA.
Source: Cots Contracts, fangraphs.com, baseball-reference.com, mlbtraderumors.com, proprietary
Yankees’ Payroll/Luxury Tax as a Percentage of Team Revenue, 2001 to 2017E
Note: Revenue is based on Forbes calculations and net of revenue sharing and stadium debt service. Payroll is based on final figures for each year released by MLB, and may not necessarily equal the amount upon which the luxury tax is based.
For 2017E, revenue is Forbes 2016 calculation increased by 2%, and payroll is based on a proprietary tracking calculation (see above).
Source: bizofbaseball.com and MLB releases published by AP (final payroll), MLB releases published by AP (luxury tax), Forbes (revenue), proprietary