Roster reset: A taxing situation

December, 12, 2011
12/12/11
6:00
AM ET
AP Photo/Michael DwyerIs Danny Ainge's work done? Probably not.
With word that the Celtics intend to sign veteran swingman Sasha Pavlovic, Boston appears set to reach the 15-man roster limit. That doesn't necessarily mean they're done with offseason transactions as trades remain in play and there's the possibility that some of these minimum deals are not fully guaranteed (particularly for camp invites), which could allow the Celtics a low-cost way to shuffle the back end of their roster.

Let's start with the position-by-positon break down of players currently under contract (or will be once their deals are approved by the league):

Point guards: Rajon Rondo, Keyon Dooling
Shooting guards: Ray Allen, Avery Bradley, E'Twaun Moore
Small forwards: Paul Pierce, Jeff Green, Marquis Daniels, Sasha Pavlovic
Power forwards: Kevin Garnett, Brandon Bass, Chris Wilcox, JaJuan Johnson
Centers: Jermaine O'Neal, Greg Stiemsma

If our estimates are correct, the Celtics are currently committed to paying a whopping $86.1 million in salaries if we pencil in Stiemsma, a camp invite whose size and skill set could earn him the role of backup center, makes the final roster. If the luxury tax threshold remains around $70 million as it was last season, that's an additional $16 million the team will have to foot (taxpayers must pay dollar for dollar over the threshold). A breakdown of current contracts (again, assuming minimum contracts for the veteran players signed in recent days):

Celtics salaries: Garnett ($21.2 million), Pierce ($15.3 million), Rondo ($10 million), Allen ($10 million), Green ($9 million), O’Neal ($6.2. million), Bass ($4 million), Wilcox ($3 million), Bradley ($1.5 million), Dooling ($1.4 million), Daniels ($1.3 million), Pavlovic ($1.3 million), Johnson ($895,700), Moore ($490,180), Stiemsma ($490,180).

The Celtics have three other players in camp trying to fight their way onto the roster in Gilbert Brown, Michael Sweetney, and Jamal Sampson.

(Note: Updated 12/12 to reflect Wilcox earning $3 million from taxpayer mid-level exception)

Chris Forsberg

Celtics reporter, ESPNBoston.com

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TEAM LEADERS

POINTS
Isaiah Thomas
PTS AST STL MIN
19.8 4.9 0.6 26.9
OTHER LEADERS
ReboundsJ. Sullinger 8.1
AssistsE. Turner 5.1
StealsM. Smart 1.4
BlocksT. Zeller 0.7