The Los Angeles Dodgers are second at $150 million, followed by the Red Sox at $50 million and the Cubs at $11 million. This year's initial tax threshold was $206 million, counting payrolls by average annual values and including earned bonuses, adjustments for cash transactions, option buyouts and just over $14 million per team in benefits. Among regular payrolls, which include salaries, prorated shares of signing bonuses and earned bonuses, the Red Sox topped the major leagues for the second straight season at $228 million.