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FORMULA 1
Breaking Down Deebo Samuel's $71.5M Extension
![](https://d1dglpr230r57l.cloudfront.net/images/xlarge/USATSI_17517732_168390303_lowres.jpg)
Our weekly series of “The next $50M Wide Receiver” continues, this time with Deebo Samuel, whose 3 year, $71.55M extension with the 49ers includes $41M fully guaranteed at signing. Our deep dive into the rest of the numbers continues here.
The $23.85M Average Salary
The new money average salary chimes in just above Terry McLaurin’s recent deal ($22.7M), and just under DK Metcalf’s ($24M).
Overall, the AAV is good enough for 8th among active wide receivers, and soon to be 1st on the 49ers (once the Garoppolo situation flushes out).
The $58.1M Guaranteed
But who’s counting average salaries anyway. The number that matters most at the onset of this contract is the $58.1M all of which becomes fully guaranteed by April 1st, 2023.
At the time of signing (+ a few days later), $41M of the contract fully locks in, including Deebo’s signing bonus, 2022 salary, 2023 salary, 2023 per game active bonus, 2023 workout bonus, a 2023 option bonus, and $4.555M of 2024 salary.
In other words, he’s good for a while. None of the $17.5M compensation for 2025 comes with an early vesting guarantee trigger, making it a veritable option year for the contract.
Deebo’s $41M guaranteed at signing ranks 5th among WR deals, while the $58.1M of practical guarantees chimes in 9th.
The Cash Flow
The $24.035M signing bonus + minimum $965,000 salary in 2022 means $25M of cash for the upcoming season. This ranks 7th among active wide receiver contracts (Metcalf is 1st with $31M).
From there, Samuel will see $36.2M in two seasons (16th), and $58.1M through three seasons (8th).
The Cap Flow
Samuel’s 2022 cap hit rises from $5.1M to $6.6M (+$1.5M). His 2023 hit remains extremely team friendly ($8.68M) before things get a little squirrely. Two void years in 2026-2027 help keep things somewhat tamer.
2022: $6.6M
2023: $8.6M
2024: $28.5M
2025: $24.2M
2026: $8.49M (dead cap)
Deebo’s $20.9M base salary in 2024 is an obvious restructure candidate, a move that would jack up the 2025 hit, and the voidable dead cap as well.
Rushing Incentives
Deebo wasn’t lying. Early in the offseason, reports swirled that Samuel was unhappy with his role as a gadget offensive weapon, alluding the fact that he wanted to limit his rushing attempts in the 49ers offense.
He backed that sentiment up contractually, building in not-likely-to-be-earned incentives tied to Rushing Yards and Rushing Touchdowns.
2023-25 Annual Incentives (max $650,000)
$650,000 for 380+ Rush yards
$150,000 for 3 Rush TDs
In other words, the Niners can choose to use him this way - but it’ll cost them.
Concluding Thoughts
This is in no way a top of the market wide receiver contract, but it’s perfectly plausible that Deebo left a little cash on the table in order to guarantee his freedom before age 30. The deal mimics A.J. Brown’s contract nicely, including guaranteed per game active and workout bonuses splattered all over each year following the 2022 season.
With Top 10 guarantees, and Top 10 3-year cash payouts, there’s simply not much to complain about from the player’s perspective. Toss in the unique rushing incentives, and Deebo may become a $24.5M per year player for much of this contract.
CATEGORIES
- NBA 103
- NFL 71
- GOLF 47
- MLB 24
- NWSL 19
AUTHORS
- Michael Ginnitti NFL, MLB
- Keith Smith NBA
- Scott Allen Contributor
- Taylor Vincent NWSL
![](https://d1dglpr230r57l.cloudfront.net/images/crop/4355_USATSI_22065964_168390303_lowres.jpg)
2024 NBA Offseason Financials: Oklahoma City Thunder
Breaking down the upcoming offseason for each 2024-25 NBA team, including cap space figures, free agents, extension candidates, draft pick scenarios, & thoughts on potential trades, exceptions & plenty more.
![](https://d1dglpr230r57l.cloudfront.net/images/crop/4354_USATSI_22317843_168390303_lowres.jpg)
Breaking Down Trevor Lawrence's Jaguars Extension
Breaking down the facts, figures, & rankings for Trevor Lawrence's 5 year, $275M contract extension in Jacksonville that includes $200M practically guaranteed through 2028.
![](https://d1dglpr230r57l.cloudfront.net/images/crop/4352_USATSI_23335482_168390303_lowres.jpg)
Roundup: NWSL Teams Limiting Exposure to Free Agency
Taking a look at how NWSL teams have limited their exposure to the free agency window.
![](https://d1dglpr230r57l.cloudfront.net/images/crop/4348_USATSI_19206558_168390303_lowres.jpg)
NFL Free Agency's Top, Value, & Best Available
The 2024 NFL offseason is now three months old, prompting Spotrac to reflect on the top free agent signings at each position, a newly signed player who may hold significant value for the upcoming season, and a few notable players still available on the open market through the middle of June.
![](https://d1dglpr230r57l.cloudfront.net/images/crop/4347_USATSI_23078709_168390303_lowres.jpg)
2024 NBA Free Agents: Top 50
Breaking down and ranking the Top 50 2024 NBA free agents.
TRENDING PLAYERS
- 1 LeBron James (PF, LAL)
- 2 Trevor Lawrence (QB, JAX)
- 3 Terrell Lewis (OLB, PHI)
- 4 Klay Thompson (SG, GSW)
- 5 Bogdan Bogdanovic (SG, ATL)
TRENDING PAGES
- 1 NFL Transactions
- 2 NBA Free Agents
- 3 NFL Free Agents
- 4 MLB Transactions
- 5 NFL Salary Rankings