An MLB player on the Suspended List counts against both his club's Active List (25-man roster) and Reserve List (40-man roster), while a minor league player on the Suspended List counts against his club's Reserve List but does not count against his club's Active List. (A player on an MLB 40-man roster who is placed on the Suspended List while on Optional Assignment to the minors does not count against his club's MLB 25-man roster or the minor league club's Active List).
A player on the Suspended List continues to accrue service time.
NOTE: When an MLB player is placed on the Suspended List, a grievance is usually filed by the Major League Baseball Players Association (MLBPA) on behalf of the suspended player because the player does not get paid while on the list. The main instance where it is used is when a player is suspended by the league as the result of an on-field incident, but it can also be initiated by the player's own club in the case of unacceptable behavior (such as a player getting into an altercation with his manager, a teammate, or a fan), or a violation of team rules related to chronic tardiness, possession of alcohol or reporting to work intoxicated, missing a doctor's appointment, et al. The Suspended List is used more liberally in the minor leagues, mainly because minor league players don't have the protection of a union.