How many players are counted against a teams luxury tax payroll?
According to the Basic Agreement: Article XXIII, Section C.1.b defines Actual Club Payroll as “the sum of the yearly Salaries…of all Players under a Uniform Player’s Contract with the Club… including optionally assigned contracts.” Article XXIII, Section C.2.g refers to not counting the “pro rata portion of the Salary attributable to that Contract Year” for time “the Player was off the Major League Club’s 40-man roster”. Both of these sections seem to lean towards counting all players on the 40-man roster, and that’s what I’ve defaulted to on these pages. If I get a more definitive answer one way or another, you’ll see an update here.
