Let's dig deep into the Twins payroll heading into 2021:

Guaranteed contracts

................................2020*.............2021

Josh Donaldson .....18,000,000.....21,000,000

Michael Pineda ......10,000,000 ....10,000,000

Max Kepler ............6,250,000 ......6,500,000

Miguel Sanó ...........3,000,000 ......11,000,000

Jorge Polanco .........3,950,000 .......4,333,334

Kenta Maeda ..........9,150,000 ........3,000,000(a)

Arbitration eligible (2021 salaries estimated**)

................................2020*.............2021

Eddie Rosario .........7,750,000 ......11,000,000Taylor Rogers .........4,450,000 ......5,850,000

José Berríos ............4,025,000 .......6,000,000

Byron Buxton .........3,070,000 .......5,000,000

Tyler Duffey ...........1,200,000 ........2,000,000

Matt Wisler ..............725,000 .........1,500,000

Mitch Garver ...........620,000...........1,850,000

Pre-arbitration eligible (minimum-salary players)

................................2020*

Luis Arraez ............596,000

Jake Cave ...............587,000

Randy Dobnak ........571,000

Ryan Jeffers .............571,000

Cody Stashak ...........571,000

Caleb Thielbar ..........571,000

Free agents

................................2020*

Jake Odorizzi .........17,800,000

Nelson Cruz ...........12,000,000

Marwin Gonzalez ...9,000,000

Sergio Romo ...........4,750,000(b)

Alex Avila ...............4,250,000

Rich Hill ..................3,000,000

Tyler Clippard ..........2,750,000

Trevor May ..............2,205,000

Ehire Adrianza .........1,600,000

Homer Bailey ...........7,000,000(c)

Also on 40-man roster (minimum-salary players)

Jorge Alcalá

Willians Astudillo

Travis Blankenhorn

Gilberto Celestino

Dakota Chalmers

Edwar Colina

Jhoan Duran

Nick Gordon

Brent Rooker

Devin Smeltzer

Lewis Thorpe

LaMonte Wade Jr.

Notes

* — Salaries for 2020 are listed for a 162-game season for uniformity; actual payments to players were for 60 games, or 37.04 percent of these salaries.

** — Arbitration-eligible players can have their salary set by an independent arbitrator; most will receive significant raises. Salaries listed for 2021 are projections, courtesy of spotrac.com. Most players not yet eligible for arbitration will sign for MLB minimum salary, which was $571,000 in 2020 and is subject to a cost-of-living adjustment for 2021.

(a) — Maeda is guaranteed $3 million for 2021, but can reach large incentive bonuses based upon games started and innings pitched, plus $150,000 for making the Opening Day roster. Maeda has earned as much as $11.9 million in 2016, and as little as $6 million in 2018.

(b) — The Twins on Wednesday declined to pick up the option on Romo.

(c) — Bailey was waived on Sept. 25.

Totals

Twins' guaranteed commitments for 2021 (six players): $55.833,334

Projected commitments in arbitration (seven players): $33,200,000

Major-league payroll in 2020 (estimated): $137,728,000

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Read Phil Miller's story on the Twins payroll situation here.