Koji is a FA, so he's going to be part of the $80mm. Nava and Taz are both arbitration eligible, and their projected salaries are included.
http://www.providencejournal.com/sports/red-sox/content/20140803-a-breakdown-of-how-the-red-sox-stand-after-july-31.ece
The Red Sox payroll for 2015, as it stands now:
Mike Napoli, $16 million
David Ortiz, $16 million
Shane Victorino, $13 million
Dustin Pedroia, $12.625 million
Clay Buchholz, $12.25 million ($7.49 AAV)
Yoenis Cespedes, $10.5 million ($9 million AAV)
Allen Craig, $5.5 million ($6.2 million AAV)
Edward Mujica, $4.75 million
Junichi Tazawa, $2 million*
Daniel Nava, $1 million*
Rubby De La Rosa, $750,000*
Mookie Betts, $550,000
Xander Bogaerts, $550,000**
Jackie Bradley Jr., $550,000**
Brock Holt, $550,000**
Heath Hembree, $550,000**
Joe Kelly, $550,000**
Will Middlebrooks, $550,000**
Christian Vazquez, $550,000**
Allen Webster, $550,000**
Brandon Workman, $550,000**
*arbitration-eligible (estimate)
**pre-arbitration (estimate)
Total: approximately $100 million