NFL Collective Bargaining Agreement

Article 12
Revenue Accounting and Calculation of the Salary Cap

Section 2


“Benefits” and “Player Benefit Costs” mean the aggregate for a League Year of all sums paid (or to be paid on a proper accrual basis for a League Year) by the NFL and all NFL Teams for, to, or on behalf of present or former NFL players, but only for:


Pension funding, including the Bert Bell/Pete Rozelle NFL Player Retirement Plan (as described in Article 53) and the Second Career Savings Plan (as described in Article 54);


Group insurance programs, including, life, vision, medical, and dental coverage (as described in Article 58 or as required by law), and the Disability Plan (as described in Article 60);


Injury Protection and Extended Injury Protection, to the extent provided in Article 45, Sections 4 and 9;


Workers’ compensation, payroll, unemployment compensation, social security taxes, and contributions to the fund described in Article 41, Section 4;


Preseason per diem amounts (as described in Sections 3 and 4 of Article 23) and regular season meal allowances (as described in Article 34);


Expenses for travel, board and lodging for a player participating in an offseason workout program in accordance with Article 13, Section 6(e)(iv)(3);


Payments or reimbursements made to players participating in a Club’s Rookie Football Development Program (as described in Article 7);


Moving and travel expenses (as described in Article 36);


Postseason pay (as described in Articles 37 and 38) and salary paid to Practice Squad players pursuant to a Practice Squad Contract during the postseason;


Player medical costs (i.e., fees to doctors, hospitals, and other health care providers, and the drugs and other medical cost of supplies, for the treatment of player injuries), but not including salaries of trainers or other Team personnel, or the cost of Team medical or training equipment (in addition, the amount of player medical costs included in Benefits may not increase by more than ten percent (10%) each League Year). Subject to the foregoing, player medical costs shall include one-third of each Club’s expenses for tape used on players and one-third of each Club’s player physical examination costs for signed players (player physical examination costs relating to the Combine or for Free Agents whom the Club does not sign are not included in Player Benefit Costs);


Severance pay (as described in Article 59);


The Player Annuity Program (as described in Article 55);


The Veteran Salary Benefit (as described in Article 27) and the Four-Year Player Benefit (as described in Article 27, Sections 6 and 9);


The Performance Based Pool (as described in Article 28);


The Tuition Assistance Plan (as described in Article 56);


The Gene Upshaw NFL Players Health Reimbursement Account (as described in Article 62);


The “88 Benefit” for former players suffering from dementia (as described in Article 57);


The Rookie Redistribution Fund (as described in Article 7), and further provided that there shall be no Rookie Redistribution Fund for the 2020 League Year; (xix) The Legacy Benefit (as described in Article 57 of the Prior Agreement), for which the NFL’s funding obligations outside of Player Benefit Costs shall expire after the 2022 League Year, and further provided that the NFL’s $64 million contribution to that Benefit in the 2020 League Year shall not count as a Player Benefit Cost. In the 2021 League Year, the NFL will contribute $32 million to the Legacy Benefit, which shall not count as a Player Benefit Cost. In the 2022 League Year, the NFL will contribute $16 million to the Legacy Benefit, which shall not count as a Player Benefit Cost. The NFL will not have any obligation to make any further contributions to the Legacy Benefit outside of Player Benefit Costs after the 2022 League Year. For purposes of this Subsection only, and only to the extent not already incorporated into or superseded by the provisions of Article 53 of this Agreement, the provisions of Article 57 of the Prior Agreement regarding eligibility for the Legacy Benefit are carried forward without amendment and incorporated by reference in this Agreement as if fully set forth herein;


The Neurocognitive Disability Benefit (as described in Article 60);


The Long-Term Care Insurance Program (as described in Article 61); and


Injury compensation-related payments made to players pursuant to Article 38, Sections 4(c) through 4(g);


Stipends pursuant to Article 32 to players traveling to more than one International game outside of North America;


50% of the costs of the administering the Concussion Protocol (as described in Article 39, Section 16);


The NFL Player Capital Accumulation Plan (as described in Article 55A);


The Additional Game Check (as described in Article 26), and to the extent not offset by the Rookie Redistribution Fund or the Performance-Based Pool; and


Any other benefit that the Parties agree in writing shall constitute a Player Benefit Cost.


If Benefits that are not currently taxed are subject to a new or materially different federal or state excise tax, the parties will negotiate in good faith about the appropriate adjustment, if any, in Benefits to account for such additional tax. In agreeing to this Section, neither party waives any right to contend that such tax amounts would meet or would not meet the definition of a Player Benefit Cost set forth in this Agreement, and this Section shall not be referred to in any dispute regarding such issue.


Without limitation on any other provision of this Agreement, Benefits will not include (1) salary reduction contributions elected by a player to the Second Career Savings Plan described in Article 54; (2) any tax imposed on the NFL or NFL Clubs pursuant to section 4972 of the Internal Revenue Code for the Bert Bell/Pete Rozelle NFL Player Retirement Plan, and (3) attorneys’ fees, costs, or other legal expenses incurred by Clubs in connection with workers’ compensation claims of players. Benefits for a League Year will be determined by adding together all payments made and amounts properly accrued by or on behalf of the NFL and all NFL Clubs for the above purposes during that League Year, except that Benefits for pension funding and the Second Career Savings Plan will be deemed to be made in a League Year for purposes of this Article if made in the Plan Year beginning in the same calendar year as the beginning of such League Year.