60-man player pools
The 60-man list is a pool of players from which teams may select players to add to their 40-man rosters or their major league rosters. A player must be on the 60-man list to be added to the roster, although there is nothing really preventing a team from adding a player to the rosters as long as there is a spot available.
Removing a player from the 60-man list has consequences, just as it does with the 40-man roster. Once a player is removed from the 60-man list, he can not be added back to that team’s list during the season. He can be added to another team’s list.
Non-40-man-roster players may be removed by trade, release, placement on the COVID-19 related injured list, or placement on the suspended list (by the club), military, voluntarily retired, restricted, disqualified or ineligible lists. So, the top prospects on the 60-man lists are there for the season.
Players on the 60-man list will receive minor league salaries. Players in the minor leagues not on the 60-man lists will receive $400 per week through at least the end of August for most clubs.
Players on a 40-man roster may be designated for assignment and removed by clearing waivers.
Taxi Squads
Teams will be able to take three players from their 60-man lists who are not on the major league roster with them on road trips. One must be a catcher, who may serve as a bullpen catcher during major league games at home or away. These players are not eligible to play in major league games without being added to the major league roster.
Taxi Squad players will not be paid MLB salary or accrue service time, but they will receive the major league allowance of $108.50 per day along with their minor league salary.
The most likely use of the taxi squads is to bring a pitcher or a utility player who is ready to play should another player test positive for coronavirus. Traveling with the major league team avoids having to take a commercial flight to join the club.
Major league rosters
The MLB season will begin with 30 players on the major league roster. That will be reduced to 28 players after two weeks, and cut to 26 players after four weeks. So, instead of September call-ups, this season we will have rosters for the final month that are smaller than for the rest of the season. Teams may add a 27th player in the event of a doubleheader, but no twin bills are planned thus far.