The Marlins entered the 2012 season with a franchise-high $95 million payroll, something they will scale back this winter.
They are expected to reduce their payroll for next season to around $70 million to $80 million, according to sources.
The team has lost money, according to sources, because of the increased payroll and lower-than-expected attendance.
The Marlins already have 2013 salary commitments of $65.5 million for eight players: Josh Johnson ($13.75 million), Mark Buehrle ($12 million), Ricky Nolasco ($11.5 million), Jose Reyes ($10 million), Heath Bell ($9 million), John Buck ($6.5 million), Greg Dobbs ($1.6 million) and Jacob Turner ($1.175 million).