Dodgers, with three of the top 10 highest-paid players, are sitting atop the payroll mountaintop in 2021

DENVER — The best team in all of baseball happens to be the richest too, with the Los Angeles Dodgers refusing to flinch at their major-league leading $234 million payroll, according to baseball’s opening-day payrolls obtained by USA TODAY Sports.

The Dodgers, with three of baseball’s top 10 highest-paid players, quite frankly, couldn’t care less about tax hits, as long as it means becoming the first National League team in 45 years to win back-to-back World Series championships.

This is why they spent $102 million on free-agent starter Trevor Bauer, even if it means moving $32 million-a-year former Cy Young pitcher David Price to the bullpen, and if they need help at the July 31 trade deadline, they won’t hesitate picking up someone’s contract.

While the Dodgers are treating the $210 million luxury tax as if it’s no more of an inconvenience than picking up hotdog wrappers from the Dodger Stadium concourse, there’s not a single other team in Major League Baseball that will be opening the year eclipsing the luxury tax, according to USA TODAY Sports’ annual survey.

The Dodgers’ payroll, which would have almost eclipsed $250 million if not for the Boston Red Sox paying nearly $16 million of Price’s salary, is actually greater than the total of four entire teams.

The Miami Marlins ($57.1 million), the Baltimore Orioles ($54.1 million), the Cleveland baseball team ($49.8 million) and the Pittsburgh Pirates ($45.3 million) are combining for a $206.3 million payroll.

It’s this gross disparity, particularly with the frequency of teams deciding to rebuild instead of compete for a playoff berth, that has the Major League Baseball Players Association outraged.

It will be one of the key issues the union wants to address when it begins negotiations on a new collective bargaining agreement with MLB, with the current agreement expiring on Dec. 1.

“When we sit down and engage with the league on any number of collective bargaining issues,’’ said Tony Clark, executive director of the players union, “that is going to remain a focal point. We want to move our game and industry forward in a fashion that questioning whether or not there is a high level of competition in the system doesn’t resonate nearly as much as it does now.’’

The Dodgers’ three highest-paid players in Price ($32 million), Bauer ($31.3 million) and Clayton Kershaw ($31 million), with a total salary of $94.2 million, are earning more than the payrolls of 11 teams.

Bauer is actually guaranteed $40 million this year as part of his three-year, $102 million contract, but his salary is calculated by MLB for its luxury tax as $31.33 million this year, $35.33 million in 2022 and $35.333 million in 2023. Bauer, who is guaranteed $45 million in 2022, has opt-out clauses after this season and after 2022.

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