The Yankees and Boston Red Sox got extra bills yesterday. The Yankees were hit with a $34 million luxury tax and the Red Sox were told they owe $4 million to the commissioner’s office.

Baseball’s biggest rivals, both eliminated in the first round of the postseason, were the only teams to exceed the payroll threshold established in baseball’s labor contract, according to figures sent to teams by the commissioner’s office.

The Yankees owe $34,053,787 following tax payments of $25,964,060 last year and $3,148,962 in 2003.

Boston must pay $4,156,476, up from $3,148,962 last year.

Because they exceeded the payroll threshold for the third time under the labor contract that began after the 2002 season, the Yankees were taxed at a 40% rate on the amount above $128 million. Boston, which topped the threshold for the second time, was taxed at a 30% rate.

Checks for the competitive-balance tax, as it is formally known, are due at the commissioner’s office by January 31.

Under the labor contract, the Yankees and Red Sox will be the only teams subject to the luxury tax next year and both will pay at a 40% rate on the amount over the threshold, which rises to $136.5 million. The collective bargaining agreement expires next December, meaning the sides could negotiate new rules for 2007 and beyond.

Using 40-man rosters, the average annual values of contracts and including benefits, the Yankees’ payroll finished at $213.1 million, followed by Boston at $141.9 million, the Mets at $119.2 million, the Los Angeles Angels at $115.9 million, and Seattle at $111.9 million.

Also yesterday, the Major League Baseball Players Association said salaries resumed their climb this year after a rare one-season drop.

The average salary rose 7.2% to $2,479,125, according to the union’s annual study. The increase was the steepest since a 7.3% rise in 2002 and followed a 2.5% decrease last year – only the third drop since the union began tracking salaries in 1967.

The Yankees had the highest average salary for the seventh straight season, setting a record at $7,391,168. For the second year in a row, Pittsburgh was the only team with an average below $1 million, finishing at $963,674.

Third basemen were the highest paid players at an average of $5.7 million, followed by outfielders ($4.7 million), first basemen ($4.3 million), designated hitter ($3.9 million), starting pitchers ($3.8 million), catchers ($4.1 million), shortstops ($3.5 million), second basemen ($2.9 million) and relief pitchers ($1.3 million).