Here is the current 2015 projected payroll for luxury tax purposes. Some of the salary figures are different from what you find on B-R or Cot's, because these are the AAV-Average Annual Values. Also note the extra costs added on at the end.
$22M H. Ramirez
$19M Sandoval
$16M Napoli
$16M Ortiz
$13.75M Pedroia
$13M Victorino
$10.25M Castillo
$9.5M Masterson
$9M Uehara
$7.5M Buchholz
$6.2M Craig
$4.75M Mujica
The 12 total: ~$148M
4 Arbs with MLBTR projected 2015 salary:
$12.2M Rick Porcello
$4.3 Wade Miley
$2.0M Tazawa
$1.9M Nava
I'll assume about $20M combined.
Total: ~$168M for these 16 players, not counting pre-arb players.
The 24 Non Arb Players Currently on the 40 Man Roster:
Bogaerts, Kelly, Betts, Holt, Vazquez, Bradley, Workman, Ranaudo, Barnes, Cecchini, Escobar, Wright, Hembree, Middlebrooks Brentz, Britton, Butler, Coyle, Swihart, E Rodriguez, Layne, T Shaw, Weeks, Gustave
If we do not sign any more free agents, these 24 players should cost about $15M.
Total in salaries: ~$183M
Add: $10.1M for Player Benefits & $3.9M Dodger payment.
TOTAL: ~$197M