The Golden State Warriors payroll has been a topic of discussion all offseason long. It has made many wonder if the Warriors may opt to split up their core three players of Stephen Curry, Klay Thompson, and Draymond Green. It has also led to concerns about a potential Jordan Poole extension. And the Warriors' payroll will be discussed further following NBA's new luxury tax plans.

The Athletic's Shams Charania reports that there could be more “punitive penalties” within the league's luxury tax system moving forward. It is reportedly a point of emphasis for the NBA as well as certain team governors. The Warriors will need to keep an eye on the situation as it progresses without question.

Charania also reports that teams think this will be one of the more pressing issues in the next CBA.

The Warriors are currently working on filling out their 2022-2023 roster following their NBA Finals win last season. The team currently has 13 guaranteed contracts with a 14th reserved for Andre Iguodala. However, Iguodala's future is uncertain at the moment. The general belief is that if he does not retire, Iguodala will return to Golden State.

He's expected to make his announcement soon. The Warriors do reportedly anticipate him returning for one more year.

Other than Iguodala, the Warriors will look to round out their roster while dealing with the current NBA luxury tax. Golden State will need to make difficult decisions on their veterans sooner rather than later given the evolving NBA luxury tax plan.