NFL Collective Bargaining Agreement
Salary Cap Accounting Rules
Section 6(g)Valuation of Player Contracts - Mid-Season 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:
(g)Mid-Season Contracts.
In the event that a player enters into a Player Contract after the first scheduled game of the regular season, a Team will only count as part of Team Salary that portion of the player’s Salary which it might actually pay or might be obligated to pay that season.