This is post about salaries in county cricket. The first class counties are subject to a cap and a collar on amounts paid in wages to cricketers.  They must pay above a collar, currently £0.75m, and below a cap, currently £2m. There is an agreement for both the collar and the cap to increase over the next funding round to 2024. In 2024 the collar will be £1.5m and the cap £2.5m What is less clear is what payments count towards the cap and collar.  I assume employers' national insurance (a 13% tax on wages) isn't included.  Similarly I assume payments to coaching staff don't count towards the cap as if they did, Somerset, Lancashire and Yorkshire would all be over the current £2m cap.  I've gone through the accounts of the first class counties to see what, if any, disclosure, they include on players' wages.  What gets disclosed varies enormously, quite a lot for some counties, nothing for others.  Additionally there is a possibility the information include