Red Sox, Yanks, Cubs sent 2019 luxury tax bills

NEW YORK >> Boston will pay a Red Sox record $13.4 million luxury tax after failing to make the playoffs and the New York Yankees finished with a $6.7 million bill, likely a fraction of what they will pay next year.

Three teams owe tax, according to end-of-year figures sent to clubs Wednesday and obtained by The Associated Press. The Chicago Cubs must pay $7.6 million following a season that ended with a September fade and no postseason berth.

New York has run up a total of $348 million in tax since the payroll restraint system began in 2003, owing money in each year except 2018. The 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.

Five of the top 10 spenders missed the playoffs, with the Red Sox and Cubs joined by San Francisco ($183 million), the Los Angeles Angels ($166 million) and the Phillies ($161 million).

Kemp agrees to minor deal with Marlins

MIAMI >> Three-time All-Star outfielder Matt Kemp has agreed to terms on a minor league contract with Miami and is expected to take part in spring training.

Kemp batted .200 in 20 games for the Cincinnati Reds last year before breaking a rib on April 21. He then spent time in the Mets’ minor league system.