The Dodgers last week got hit with a competitive balance tax bill for the first time, and will have to pay roughly $11.4 million for their 2014 payroll, The limit to avoid paying tax in 2013 was $178 million. The Dodgers payroll came in at $236,872,242, per the AP, just shy of the Yankees, who at $237,018,889 had the highest payroll in baseball for the 15th consecutive season. But for purposes of the tax, the Dodgers payroll was roughly $243 million, higher than the Yankees. Payroll figures include the average annual value of all players on the 40-man roster, plus any bonuses earned or cash payments sent or received (the Dodgers received $3.9 million in 2013 from the Red Sox as part of the Punto Trade, for instance), plus a 1/30th share of the player benefit costs, reported by the AP at $10.8 million per team. Source: SB Nation
