Yankees' Alex Rodriguez, left, Derek Jeter and CC Sabathia, right,...

Yankees' Alex Rodriguez, left, Derek Jeter and CC Sabathia, right, watch during the first inning against the Baltimore Orioles. (Sept. 12, 2013) Credit: AP

For luxury-tax purposes, MLB uses the average annual salary of a player’s contract to determine team payroll each season. Teams who exceed the $189-million threshold are charged a fee, with multiple offenders paying more. Here’s a look at the AAV for those Yankees currently under contract:

Player Position AAV
CC Sabathia P $24.4M
Mark Teixeira 1B $22.5M
Masahiro Tanaka P $22.1M
Jacoby Ellsbury OF $21.8M
Brian McCann C $17M
Hiroki Kuroda P $16M
Carlos Beltran OF $15M
Derek Jeter SS $12.8M
Ichiro Suzuki OF $6.5M
Brett Gardner OF $5.6M
David Robertson P $5.2M
Alfonso Soriano OF $4M
Matt Thornton P $3.5M
Ivan Nova P $3.3M
Alex Rodriguez 3B $3.1M
Kelly Johnson INF $3M
Brian Roberts 2B $2M
Shawn Kelley P $1.7M
Brendan Ryan SS $1.6M
Francisco Cervelli C $700,000

Tanaka will give the Yankees 20 players under contract for the 2014 season. Rodriguez, however, has been suspended for the year. That leaves six open roster spots. That means at least $3 million more in salary will be added to the payroll (the MLB minimum is $500,000)

Also, teams are charged approximately $11 million for insurance and pension benefits and typically budget about $5 million for in-season minor league call-ups.

TOTAL: $210.8 million

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