NFL Collective Bargaining Agreement

Article 13
Salary Cap Accounting Rules

Section 5(c)
Computation of Team Salary - Practice Squad Contracts

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:

(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.