Tom Koehler can earn up to $3 million in 2018 contract

New Dodgers right-handed pitcher Tom Koehler will earn $2 million in base salary on his one-year contract that was finalized on Wednesday, and with performance bonuses can make over $3 million next season.

The Associated Press has the details of Koehler’s contract, which includes bonuses based on games pitched, games started and games finished:

He can earn $500,000 for games: $50,000 each for 40 and 45; $100,000 for 50; and $150,000 each for 55 and 60. He also could make $1 million for starts: $250,000 each for 10, 15, 20 and 25. His deal also includes $450,000 for games finished: $150,000 each for 20, 32 and 40.

Koehler pitched in 27 games in 2017, including 13 starts and 14 relief appearances. It’s hard to envision a scenario where he makes more than $1 million in total bonuses, given that he would need at least 25 starts to max out his starting incentives plus at least another 15 relief appearances to reach the first bonus for games pitched.

Adding Koehler’s $2 million base salary puts the Dodgers’ 2018 competitive balance tax payroll at roughly $180 million, including estimates for the eight remaining players eligible for salary arbitration plus the salaries for minor leaguers on the 40-man roster. The threshold after which penalties are assessed next year is $197 million.

Koehler made $5.75 million in 2017 with the Marlins and Blue Jays. Rather than go through the salary arbitration process Toronto decided to non-tender him on Dec. 1, making him a free agent.

With four years, 152 days of major league service time Koehler potentially has one more year of salary arbitration in the 2019 season, after which he would be a free agent.