NFL Collective Bargaining Agreement

Article 45
Injury Protection

Section 4
Treatment of Injury Protection Benefit Payments

In the 2021 and 2022 League Years, the first $1,200,000 of any Injury Protection Benefit amount paid to a player shall be charged to the Club’s Team Salary as provided in Article 13, Section 5(h); any remaining amount paid to the player, up to the applicable maximum payment specified in Section 3(a) above, shall be treated as a Player Benefit Cost under Article 12, Section 2(a)(iii). In the 2021-2030 League Years, the maximum payment in any League Year shall be allocated between the Club’s Team Salary and Player Benefit Costs as follows:

2021202220232024202520262027202820292030
Max Payment$2,000$2,000$2,050$2,050$2,100$2,100$2,180$2,180$2,260$2,260
Team Salary$1,200$1,200$1,230$1,230$1,260$1,260$1,310$1,310$1,360$1,360
Player Benefit$800$800$820$820$840$840$870$870$900$900

(all amounts in thousands of dollars)

By way of example, without limitation to other examples, if in the 2021 League Year the player’s Injury Protection Benefit payment equals $1,900,000 (representing 100% of his Paragraph 5 Salary), the first $1,200,000 would be charged to Team Salary, and the remaining $700,000 would be treated as a Player Benefit Cost. If in the 2021 League Year the player’s Injury Protection Benefit payment equals $850,000 (representing 100% of his Paragraph 5 Salary), the entire amount would be charged to Team Salary. If in the 2021 League Year the player’s Paragraph 5 Salary equals $3,000,000 and player’s Injury Protection Benefit payment equals $2,000,000 (representing the maximum payment under Section 3(a) above), the first $1,200,000 would be charged to Team Salary, and the remaining $800,000 would be treated as a Player Benefit Cost, as indicated in the “2021” column of the above table.