Creating a separate thread so people can reference this without finding bits and pieces scattered everywhere. This post will be updated as the offseason progresses. Let's start with 2 invaluable resources. Cot's Contracts: https://legacy.baseballprospectus.com/compensation/cots/national-league-central/chicago-cubs Arbitration estimates: https://www.mlbtraderumors.com/2018/10/mlb-arbitration-salaries-2019.html Leaning on those two heavily, here's what things look like. I'm going to be using the luxury tax numbers since that's far more relevant to roster planning. Guaranteed - 14 players - 166.61 million Rizzo - 5.857 Zobrist - 14 Heyward - 23 Lester - 25.833 Quintana - 10.5 Chatwood - 12.67 Darvish - 21 Morrow - 10.5 Strop - 5.75 Cishek - 6.5 Duensing - 3.5 Kintzler - 5 Hamels - 20 Descalso - 2.5 Arb estimates - 7 players - 38.9 million Baez - 7.1 Russell - 4.3 Bryant - 12.4 Schwarber - 3.1 Hendricks - 7.6 Edwards - 1.4 Montgomery - 3 Renewals** - 4 players - 2.5 million Contreras Almora Happ Bote ** More players than these 4 qualify as renewals(Maples, Alzolay, Mills, Norwood, etc), but those 4 are the only roster certainties in my mind. Renewals - 4 players - 2.5 million Arb estimates - 7 players - 38.9 million Guaranteed - 14 players - 166.61 million Subtotal - 24 players - 205.51 million Player Benefits - 15 million Total current commitments: 224.21 million Luxury tax threshold: 206 million Luxury tax penalty: 20% on each dollar over the tax Additional luxury tax penalties: Above 226 million, an extra 12% on each dollar over the tax; above 246 million, an extra 42.5% on each dollar over the tax and first round pick lowered by 10 spots (source)