NFL Collective Bargaining Agreement

Article 13
Salary Cap Accounting Rules

Section 6(c)(xii)
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:


Any team performance-related incentive will be revalued under the “likely to be earned” rules if the contract is assigned to a new Team through trade or waiver.