2023 Luxury Tax W1 W2 W3 W4 W5 W6 W7 W8 W9 W10 W11 W12 W13 W14 W15 W16 cutpenalty % bonuses % TEAM sum of salaries Total Salary 16 gm avg overline avg/over over cap $paid TEAM %pd under cut %rcv $ recv net effect TEAM Bank Account Bank after tax post-Camp change PY change SALARY
Philadelphia 2,577,125 2,577,125 2,577,125 2,569,875 2,569,875 2,569,875 2,586,625 2,660,500 2,660,500 2,727,125 2,727,125 2,677,125 2,677,125 2,677,125 2,677,125 2,677,125 3,527,775 21.5% 862,319 22.8% Philadelphia 42,188,500 46,578,594 2,911,162 9,711,842 606,990 18,671,666 14,567,763 Philadelphia 38.1% -20,317,267 -42% 0 (14,567,763) Philadelphia 17,624,974 3,057,211 (15,589,223) 1,021,460 (5,968,190) (8,599,573)         2,677,125
Houston 2,514,875 2,514,875 2,514,875 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,531,625 2,467,563 2,437,875 2,437,875 2,437,875 2,437,875 2,437,875 11,725 0.1% 1,500,000 39.6% Houston 39,973,188 41,484,913 2,592,807 4,618,161 288,635 13,577,985 6,927,242 Houston 18.1% -15,223,586 -31% 0 (6,927,242) Houston 48,450,119 41,522,877 (9,770,232) 2,842,990 (1,988,076) (4,939,166)         2,437,875
Delmarva 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,580,563 2,580,563 2,580,563 2,580,563 2,580,563 54,000 0.3% 40,000 1.1% Delmarva 40,092,758 40,186,758 2,511,672 3,320,006 207,500 12,279,830 4,980,009 Delmarva 13.0% -13,925,431 -29% 0 (4,980,009) Delmarva 55,663,450 50,683,441 0 (4,980,009) (36,775,364) 31,795,355         2,580,563
Washington 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,449,750 2,341,000 2,341,000 2,341,000 2,341,000 2,341,000 850,000 5.2% 100,909 2.7% Washington 38,773,500 39,724,409 2,482,776 2,857,657 178,604 11,817,481 4,286,486 Washington 11.2% -13,463,082 -28% 0 (4,286,486) Washington 46,356,756 42,070,270 (10,575,596) 6,289,110 (3,127,587) (1,158,899)         2,341,000
Los Angeles 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 298,000 1.8% 0 0.0% Los Angeles 39,283,008 39,581,008 2,473,813 2,714,256 169,641 11,674,080 4,071,384 Los Angeles 10.6% -13,319,681 -27% 0 (4,071,384) Los Angeles 35,554,116 31,482,732 (8,412,744) 4,341,360 (7,959,752) 3,888,368         2,455,188
Fort McMurray 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,499,000 2,499,000 2,499,000 2,499,000 2,499,000 0 0.0% 0 0.0% Fort McMurray 38,826,250 38,826,250 2,426,641 1,959,498 122,469 10,919,322 2,939,247 Fort McMurray 7.7% -12,564,923 -26% 0 (2,939,247) Fort McMurray 75,285,382 72,346,135 (4,838,232) 1,898,985 (4,312,314) 1,373,067         2,499,000
Texas 2,255,313 2,263,688 2,263,688 2,280,438 2,272,063 2,263,688 2,263,688 2,255,313 2,255,313 2,264,688 2,264,688 2,309,375 2,309,375 2,309,375 2,309,375 2,309,375 745,000 4.6% 0 0.0% Texas 36,449,443 37,194,443 2,324,653 327,691 20,481 9,287,515 491,537 Texas 1.3% -10,933,116 -22% 0 (491,537) Texas 43,022,621 42,531,084 (7,317,744) 6,826,207 (2,925,377) 2,433,840         2,309,375
Baltimore 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,239,063 2,239,063 2,246,875 2,246,875 2,246,875 2,246,875 2,246,875 0 0.0% 0 0.0% Baltimore 36,539,068 36,539,068 2,283,692 -327,684 -20,480 8,632,140 0 Baltimore 0.0% -10,277,741 -21% 0 0 Baltimore 43,091,537 43,091,537 (1,125,744) 1,125,744 0 0         2,246,875
Florida 2,210,313 2,210,313 2,210,313 2,210,313 2,210,313 2,210,313 2,210,313 2,129,063 2,129,063 2,129,063 2,129,063 2,125,938 2,125,938 2,125,938 2,125,938 2,125,938 350,000 2.1% 0 0.0% Florida 34,618,133 34,968,133 2,185,508 -1,898,619 -118,664 7,061,205 0 Florida 0.0% -8,706,806 -18% 0 0 Florida 82,406,097 82,406,097 0 0 0 0         2,125,938
New York 2,051,063 2,051,063 2,059,438 2,059,438 2,061,438 2,040,750 2,116,500 2,104,000 2,104,000 2,104,000 2,125,500 2,125,500 2,125,500 2,125,500 2,125,500 2,125,500 549,300 3.4% 899,999 23.8% New York 33,504,690 34,953,989 2,184,624 -1,912,763 -119,548 7,047,061 0 New York 0.0% -8,692,662 -18% 0 0 New York 67,089,283 67,089,283 0 0 11,866,300 (11,866,300)         2,125,500
Vancouver Island 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,991,875 1,991,875 1,991,875 1,991,875 1,991,875 415,000 2.5% 0 0.0% Vancouver Island 31,835,625 32,250,625 2,015,664 -4,616,127 -288,508 4,343,697 0 Vancouver Island 0.0% -5,989,298 -12% 0 0 Vancouver Island 70,489,866 70,489,866 0 0 0 0         1,991,875
Eugene 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 0 0.0% 0 0.0% Eugene 32,170,000 32,170,000 2,010,625 -4,696,752 -293,547 4,263,072 0 Eugene 0.0% -5,908,673 -12% 0 0 Eugene 36,692,305 36,692,305 0 0 0 0         2,010,625
London 1,878,750 1,878,750 1,878,750 1,878,750 1,878,750 1,878,750 1,878,750 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,156,000 7.1% 0 0.0% London 29,531,250 30,687,250 1,917,953 -6,179,502 -386,219 2,780,322 0 London 0.0% -4,425,923 -9% 0 0 London 48,948,774 48,948,774 0 0 0 0         1,820,000
Cascadian 1,865,625 1,865,625 1,865,625 1,865,625 1,865,625 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,838,250 1,838,250 1,838,250 1,838,250 1,838,250 246,800 1.5% 0 0.0% Cascadian 29,863,875 30,110,675 1,881,917 -6,756,077 -422,255 2,203,747 0 Cascadian 0.0% -3,849,348 -8% 0 0 Cascadian 54,947,021 54,947,021 0 0 0 0         1,838,250
Ruidoso 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,342,000 8.2% 0 0.0% Ruidoso 28,220,000 29,562,000 1,847,625 -7,304,752 -456,547 1,655,072 0 Ruidoso 0.0% -3,300,673 -7% 0 0 Ruidoso 66,553,063 66,553,063 0 0 0 0         1,763,750
Mexico City 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 123,000 0.8% 0 0.0% Mexico City 28,145,008 28,268,008 1,766,751 -8,598,744 -537,422 361,080 0 Mexico City 0.0% -2,006,681 -4% 0 0 Mexico City 77,151,154 77,151,154 0 0 0 0         1,759,063
Green Bay 1,785,625 1,785,625 1,785,625 1,785,625 1,785,625 1,785,625 1,775,313 1,834,063 1,834,063 1,834,063 1,834,063 1,279,375 1,279,375 1,279,375 1,279,375 1,279,375 257,000 1.6% 333,334 8.8% Green Bay 26,222,190 26,812,524 1,675,783 -10,054,228 -628,389 1,094,404 0 Green Bay 0.0% -551,197 -1% 0 0 Green Bay 34,746,272 34,746,272 0 0 5,870,752 (5,870,752)         1,279,375
Chicago 1,637,750 1,637,750 1,637,750 1,637,750 1,637,750 1,637,750 1,589,063 1,589,063 1,589,063 1,569,063 1,569,063 1,569,063 1,569,063 1,569,063 1,569,063 1,569,063 83,000 0.5% 50,000 1.3% Chicago 25,577,130 25,710,130 1,606,883 -11,156,622 -697,289 2,196,798 0 Chicago 0.0% 551,197 1% 431,657 431,657 Chicago 113,617,272 114,048,929 316,981 114,676 0 431,657         1,569,063
Portland 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,471,125 1,471,125 1,471,125 1,471,125 1,471,125 1,471,125 73,000 0.4% 0 0.0% Portland 23,370,500 23,443,500 1,465,219 -13,423,252 -838,953 4,463,428 0 Portland 0.0% 2,817,827 6% 2,206,716 2,206,716 Portland 94,383,541 96,590,257 4,789,885 (2,583,169) 4,872,511 (2,665,795)         1,471,125
Richmond 1,141,813 1,141,813 1,150,188 1,150,188 1,150,188 1,150,188 1,150,188 1,053,313 1,053,313 1,053,313 1,108,000 1,181,438 1,181,438 1,181,438 1,181,438 1,181,438 4,597,200 28.1% 0 0.0% Richmond 18,209,695 22,806,895 1,425,431 -14,059,857 -878,741 5,100,033 0 Richmond 0.0% 3,454,432 7% 2,705,258 2,705,258 Richmond 77,854,021 80,559,279 4,207,242 (1,501,984) 7,792,767 (5,087,509)         1,181,438
Columbus 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,203,688 1,203,688 1,203,688 1,203,688 1,203,688 526,000 3.2% 0 0.0% Columbus 19,166,883 19,692,883 1,230,805 -17,173,869 -1,073,367 8,214,045 0 Columbus 0.0% 6,568,444 13% 5,143,925 5,143,925 Columbus 44,884,889 50,028,814 9,360,389 (4,216,464) 268,669 4,875,256         1,203,688
Indianapolis 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 1,002,438 1,002,438 1,002,438 1,002,438 1,002,438 1,002,438 1,058,000 6.5% 0 0.0% Indianapolis 15,955,258 17,013,258 1,063,329 -19,853,494 -1,240,843 10,893,670 0 Indianapolis 0.0% 9,248,069 19% 7,242,411 7,242,411 Indianapolis 141,847,926 149,090,337 9,804,165 (2,561,754) 12,006,015 (4,763,604)         1,002,438
New Jersey 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 0 0.0% 0 0.0% New Jersey 13,444,000 13,444,000 840,250 -23,422,752 -1,463,922 14,462,928 0 New Jersey 0.0% 12,817,327 26% 10,037,593 10,037,593 New Jersey 50,820,364 60,857,957 15,103,223 (5,065,630) 20,379,646 (10,342,053)            840,250
Honolulu 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 945,813 945,813 945,813 945,813 945,813 108,375 0.7% 0 0.0% Honolulu 12,750,133 12,858,508 803,657 -24,008,244 -1,500,515 15,048,420 0 Honolulu 0.0% 13,402,819 27% 10,496,107 10,496,107 Honolulu 59,683,795 70,179,902 14,047,630 (3,551,523) 0 10,496,107            945,813
$1,864,597 $1,864,946 $1,865,643 $1,867,086 $1,866,821 $1,866,656 $1,868,052 $1,862,839 $1,862,839 $1,861,698 $1,862,745 $1,853,133 $1,853,133 $1,853,133 $1,853,133 $1,853,133 16,371,175 3,786,561 TAX LINE $734,867,821 $1,913,718 -$94,830,791 $11,586,808 38,263,668 $1,913,183 cut line 38,263,667 (1)         1,853,133
MAX MIN MIN MIN MIN MIN 454,755 A 105,182 36,866,756 $30,619,493 $1,964,289 1,594,320 $79,716 26,261,327 $0.78 avg - recipients
2.23% 0.52% $31,428,625 $566,394 79,716 sum med - recipients
48,860,115 med - all
277,500 M 0 Projected league minimum for 2025 $153,000 spread pay/rec
2024 league minimum $134,000 11,484,313
20% Raise on PY Minimum $161,000
average 2,304,172
16-week 36,866,752
Annual avg player salary (30 players/tm) $1,020,650
Multiplier for League Min 15%
Multiplier for League Min $153,000