NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(d)(i)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:
Salary that is guaranteed for both skill and injury-related termination in any year after the Final League Year shall be reallocated into the remaining League Years of the contract that are within the express term of this Agreement in a proportion to be determined by the Club if payment of the player’s entire Salary for the Final League Year is not guaranteed for all of skill, injury, and Salary Cap-related termination. For example, without limitation on any other applicable example, if a player enters into a four-year Player Contract in the 2029 League Year, and if the Salary for the 2030 League Year is not guaranteed for all of skill, injury, and Salary Cap-related termination, then the full amount of any Salary for the 2031 or 2032 seasons that is guaranteed for both skill and injury-related termination shall be included in Salary and Team Salary for the 2029 and 2030 League Years in a proportion to be determined by the Club.