Neil Walker (5.166) – $10.7MM
Francisco Cervelli (5.146) – $2.5MM
Mark Melancon (5.098) – $10.0MM
Chris Stewart (5.091) – $1.6MM
Pedro Alvarez (5.085) – $8.1MM
Travis Snider (5.054) – $2.4MM
Travis Ishikawa (5.000) – $1.3MM
Tony Watson (4.101) – $4.6MM
Jared Hughes (3.162) – $2.2MM
Jordy Mercer (3.095) – $1.8MM
Jeff Locke (3.020) – $3.5MM
Of these, Walker, Cervelli, Melancon, Stewart, Watson, Hughes and Mercer seem like obvious tenders, even though, as you can see, Walker and Melancon aren't going to be cheap. Snider and Ishikawa seem like obvious non-tenders.
That leaves Alvarez and Locke. As I mentioned a couple weeks ago, I don't think Alvarez should be back next year. The Pirates might or might not be able to get something for him on the trade market, however, despite his projected $8.1 million salary, so maybe they'll tender him with an eye toward a trade. A non-tender also wouldn't shock me, however.
Locke isn't anyone's idea of a great player, but he's a good value at $3.5MM and should probably be tendered, if only as an insurance policy. If the Pirates can find starting pitching talent they like better next offseason, though, all the better -- they probably can deal Locke at that point.