NFL Collective Bargaining Agreement

Article 13
Salary Cap Accounting Rules

Section 5
Computation of Team Salary

During any League Year in which the Salary Cap is in effect, all of the following amounts shall be included every day in determining a Team’s Team Salary:

(a)Player Contracts.

Subject to the rules below in Section 6 of this Article, all amounts the Team has paid or is obligated to pay as set forth in all Player Contracts of current and former players covering a particular League Year, including exercised options, shall be included in Team Salary.

(b)(i)

Drafted Rookies’ Salaries shall be included in Team Salary automatically as of the day of the Draft at the Minimum Active List Salary until (1) the player is signed, (2) the Team’s rights are relinquished through waivers, or (3) the Tuesday following the tenth week of the regular season (if the player is unsigned).

(b)(ii)

For Exclusive Rights players, the Minimum Active List Salary will be included in Team Salary when tendered until the player is signed, or the Team’s rights are relinquished.

(b)(iii)

For players who are Restricted Free Agents, the Qualifying Offer will be included in Team Salary when tendered until the player is signed, the Qualifying Offer is withdrawn, or a “June 1 Tender” (if applicable) is made. If the player is unsigned and the Team makes a June 1 Tender (if applicable) or June 15 Tender, such Tender will be included until the player is signed, the Team’s rights are relinquished, or the Tuesday following the tenth week of the regular season (if the player is unsigned).

(b)(iv)

For players who are Unrestricted Free Agents, the Unrestricted Free Agent Tender, if made, will be included in Team Salary as of July 15 or the first scheduled day of the first NFL Training Camp, whichever is later, and thereafter until the player is signed, the Tender is withdrawn, the Team’s rights are relinquished or extinguished, or the Tuesday following the tenth week of the regular season (if the player is unsigned).

(b)(v)

For Transition Players and Franchise Players, the tender will be included in Team Salary when made until the player is signed, the Tender is withdrawn, the Team’s rights are relinquished, or the Tuesday following the tenth game of the regular season (if the player is unsigned).

(b)(vi)

All Offer Sheets will be included in Team Salary when tendered until the player is signed to a Player Contract by any NFL Team, or the Offer Sheet is withdrawn.

(c)Practice Squad Contracts.

Any Practice Squad contract Salaries shall be included in Team Salary except to the extent otherwise provided in Article 33, Section 6.

(d)Termination Pay.

Any type of Termination Pay liability will be included in Team Salary at the time the player is released, except to the extent the Team is relieved of any such liability.

(e)Grievances.

When a player salary grievance is filed against a Club, 40% of the amount claimed (or, for a player whose contract qualifies under Article 27, 40% of the player’s Salary Cap count, prorated to reflect the number of weeks remaining in the regular season) will be counted in Team Salary until the grievance is resolved or until the end of the League Year, whichever comes first; at the end of the League Year, if any grievances have been settled or awards have been made, if the net total grievance amounts paid by the Club are more than the original 40% attributions and put the Club over the Salary Cap, the excess will be deducted from the Club’s Team Salary in the following League Year; if the net total grievance amounts paid are less than the original 40% attributions and the Club finishes the season at the Salary Cap or below the Salary Cap by less than the amount of the unawarded attributions, the difference will be added to the Club’s Team Salary for the following League Year. If an award or settlement is made for a grievance in a League Year after the grievance was filed, and the grievance amount paid is more than the original 40% attribution, the excess shall be included in Team Salary when paid; if the grievance amount is less than the original 40% attribution, the difference shall be deducted from Team Salary when the award is made. If a player files a salary grievance against a Club for Injury Protection or Extended Injury Protection, the “amount claimed,” as that term appears in this Subsection, shall be net of any salary guaranteed to the player under Article 45, Section 3 or Article 45, Section 8 of this Agreement, as applicable, for the purposes of calculating the required 40% charge to the Club’s Team Salary under this Subsection.

(f)Expansion Bonuses.

Except as set forth in Article 32, any expansion bonuses paid to players shall be included in Team Salary.

(g)Offseason Workouts.

Beginning on the first day of the League Year, each Club’s Team Salary will be charged an amount that is calculated as follows: multiply the minimum daily amount set forth in Article 21, Section 3 ($235 for the 2020 League Year) by 2,880 (90 players (or the maximum roster limit for that League Year) × 4 days/week × 8 weeks = 2,880). At the conclusion of the program, but no later than August 15, this charge will be adjusted based upon the amounts actually paid to players who participated in the offseason program. At that time, the amount paid to each player will be charged to Salary and Team Salary, and the original charge set forth in the first sentence of this Subsection shall be removed from Team Salary. In addition to these amounts, any incentives in Player Contracts related to offseason workouts shall be included in Team Salary pursuant to Section 6(c) below.

(h)Rookie Football Development Program.

Daily amounts paid to players for any workouts or classroom instruction pursuant to the Club’s Rookie Football Development Program or any voluntary or mandatory veteran minicamp, as provided in Article 22, Section 8(b) and Section 4 (c), respectively, will be charged to each Club’s Team Salary at the conclusion of the Club’s offseason program, but no later than August 15.

(i)Injury Protection.

To the extent provided in Article 45, Section 3 and Section 8 of this Agreement any type of Injury Protection liability shall be included in Team Salary at the later of: (i) the League Year for which such Injury Protection applies; or (ii) the League Year in which such Injury Protection is paid, agreed to be paid by settlement, or awarded, whichever (i.e., payment, settlement, or award) occurs first. Examples relating to the inclusion of Injury Protection in Team Salary are set forth in the Side Letter Agreement, dated November 2, 2015.

(j)Other Amounts.

Any other Salary not listed above paid to players shall be included in Team Salary.