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#8 Miami Heat
Previous rank: No. 26 (worldwide)
Average annual salary: £7 million ($8.95 million)
Highest-paid player: Hassan Whiteside ($25.4 million)
The Miami Heat are stuck between a rock and a hard place. While the $26 million they're paying to Chris Bosh doesn't count towards their salary cap, they're still paying the luxury tax for a roster in which the biggest standouts (Goran Dragic and Hassan Whiteside) have never been named to the first list of an All-Star team. None of their current contracts (with the exception of Tyler Johnson's poison-pill contract) can be labelled as bad outright, but they still end up having to pay the luxury tax for a team that has barely been above .500 since 2014.
Dwyane Wade's farewell tour will undoubtedly bring more attention to the Heat's 2018-19 campaign than their previous seasons post-LeBron, but whether or not they make an impact or even make the playoffs is a matter up in the air at the start of this season.
