NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(c)(xi)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:
Official National Football League statistics as provided by the NFL shall be utilized in determining whether a player has earned any incentive described in Exhibit A or B. All such statistics are final and their validity is not subject to challenge. Copies of such statistics, and the methodology upon which they are calculated shall be provided to the NFLPA promptly after receipt. If the NFL discontinues using an outside entity to provide official NFL statistics, the parties shall revisit this issue.
TEAM INCENTIVES
| OFFENSE | DEFENSE | SPECIAL TEAMS |
| Points scored by Team | Points allowed by Team | Own punt return average |
| Touchdowns scored by Team | Touchdowns allowed by Team | Own kickoff return average |
| Total offense (net yards) | Total defense (net yards) | Opposition punt return average |
| Average net yards gained per rushing play | Average net yards allowed per rushing play | Opposition kickoff return average |
| Average net yards gained per passing play | Average net yards given up per passing play | |
| Sacks allowed | Sacks | |
| Passing % completed | Interceptions |
ALL
Wins
Playoffs
Conference Championship
Super Bowl
Touchdowns on returns and recoveries
Net difference takeaways/giveaways
INDIVIDUAL INCENTIVES
RUSHING
Total yards
Average yards (100 attempts)
Touchdowns
PASSING
Passer rating (224 attempts)
Completion percentage (224 attempts)
Interception percent (224 attempts)
Total yards Yards per pass (224 attempts)
Touchdown passes
RECEIVING
Total receptions
Total yards
Average yards (32 receptions)
Touchdowns
DEFENSE
Interceptions
Interception return yards
Touchdowns on interception returns
Opponent fumble recoveries
Opponent fumble return yards
Touchdowns on opponent fumble returns
Sacks
PUNT RETURNS
Total yards Average (20 returns)
Touchdowns
KICKOFF RETURNS
Total yards Average (20 returns)
Touchdowns
PUNTING
Gross average (40 punts)
Net average (40 punts)
Inside 20-yard line
PLACE KICKING
Total points
Field goals
Field goal percentage (16 attempts)
Field goal percentage 0-19 yards (4 attempts)
Field goal percentage 20-29 yards (4 attempts)
Field goal percentage 30-39 yards (4 attempts)
Field goal percentage 40-49 yards (4 attempts)
Field goal percentage 50 yards or longer (3 attempts)
OTHERS
Roster bonuses
Reporting bonuses
Playtime bonuses (excluding special teams)
Special teams playtime
HONORS AND RECOGNIZED MEDIA
VETERAN HONORS
PRO BOWL
ALL NFL (First and Second Team)
ALL CONFERENCE (First and Second Team)
SUPER BOWL MVP (ROZELLE TROPHY)
NFL MVP
OFFENSIVE PLAYER OF YEAR — NFL OR CONFERENCE
DEFENSIVE PLAYER OF YEAR — NFL OR CONFERENCE
PLAYER OF YEAR — NFL OR CONFERENCE
VETERAN MEDIA
ASSOCIATED PRESS
PRO FOOTBALL WRITERS OF AMERICA
SPORTING NEWS
SPORTS ILLUSTRATED