How the 49ers creatively fit Javon Hargrave and Sam Darnold under the salary cap
Briefly

The star defensive tackle's deal is worth $21 million annually, but only $6.6 million of that counts against the 2023 cap.
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Marathe managed this heavy backload through the dual-bonus mechanism, which he'd most recently utilized to keep Fred Warner 's initial financial footprint affordable during the cap-constricted 2021 cycle.
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Their first possible escape from the contract comes in 2025, when cutting Hargrave would save the team about $8 million but still cost them $18.6 million in dead money.
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Darnold's 2023 hit, because a large share of his $1 million per-game roster bonus total is not likely to be earned (NLTBE), is only $3.9 million.
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The formula for Darnold's financial footprint: $2.45 million base salary + $1 million signing bonus + ~$412,000 of LTBE per-game roster bonus + $50,000 workout bonus = $3.9 million 2023 salary-cap hit.
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His contract also includes up to $7 million of incentives based on playtime, playoff qualification, QB wins and passer rating.
Read at The Athletic
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