NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(c)(ix)Valuation of Player Contracts
Notwithstanding any provision in a Player Contract to the contrary or when such payments are actually made, the following rules shall apply in determining the amount of a player’s Salary that is to be included in Team Salary in a particular League Year for purposes of the Salary Cap:
(c)(ix)
Any incentive bonus for special teams playtime is prohibited unless the player participated in at least 50% of the Club’s special teams plays in the immediately prior regular season.