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49ers salary cap: 53-man roster, practice squad, and restructured contracts

We take a look at the 49ers salary cap situation following final roster cuts, and early practice squad signings.

Kyle Terada-USA TODAY Sports

Now that the 49ers have cutdown the roster from 75 players to 53 players, lets take a look at the 49ers salary cap situation, as it stands right now. The 49ers made 19 cuts, moved Aldon Smith to the Reserve/Suspended list, and placed Will Tukuafu and Kenneth Acker on injured reserve. They followed that up on Sunday by signing 7 players to the practice squad. All of these moves leave the 49ers at roughly $1,236,052 under the 2014 salary cap.

Below is a chart of the 49ers salary sheet from my personal workbook I use to track team salaries. The table does not reflect Ray McDonald's restructured contract that freed up cap space, nor Alex Boone's new deal that turned some incentive money into base salary.

Ray McDonald's restructured contract

There are two options, the first being McDonald lowering his base salary down from $3.5 million to the veteran minimum of $855,000. In that case, they would convert the remaining $2.645 million into a signing bonus, prorated over three years. McDonald is signed through 2016 with a voidable year in 2016. Under this change, McDonald would be looking at prorated cap hits of $881,666 for 2014-2015, and $881,668 in 2016. This would save the 49ers $1,763,334 in cap room this year.

The second option is something OverTheCap.com's owner Jason Fitzgerald mentioned to me on Twitter. The 49ers could have added more voidable years to maximize the cap savings. This would make particular sense if they were closing in on an extension for Michael Crabtree. They would add an additional 2 years to McDonald's deal, likely at $1 million in base salary each year, and the $2.645 million signing bonus would then be prorated at $529,000 a year through 2018. The cap savings would be the maximum, which would be $2.116 million.

With that in mind, the 49ers should actually be between $2,999,386 and $3,352,052 under the salary cap. That number will change throughout the year for a variety of reasons. The most notable is one I discussed earlier this week. The 49ers will save money on roster bonuses, with NaVorro Bowman serving as the most notable. Additionally, they will save on Aldon Smith's salary during his suspension.

Alex Boone contract

Sunday morning, word got out that Alex Boone would report back to the 49ers within 24 hours under a restructured 2-year contract. Reports indicated his remaining two years would increase from $3.7 million to $6 million, turning incentives into base salary. Additionally, he can reportedly net an additional $2 million if he earns All Pro honors, and the team cannot franchise him after the 2015 season.

Previously, Boone had a $1.05 million escalator for the 2015 season, which was tied to playing time for the 2014 season. More than likely that will be added into his $1.2 million base salary, and give him a new $2.25 million base salary. That leaves leaves approximately $1.25 million left over to reach this new figure. I'm not sure if the 49ers will raise his 2014 base salary from $2 million to $3.25 million, or if it will be put into 2015. It makes more sense to put it into this year, as the 49ers are already over $6.5 million over the 2015 salary cap.

It remains to be seen if he will be taking the place of Glenn Dorsey's roster spot once the 49ers place Dorsey on Injured Reserve/Designated for Return, or if they will release another player. My guess is they place Dorsey on IR/DFR on Tuesday, and activate Boone from the Reserve/Did Not Report list at that point.

As always you can follow me on twitter @Jay_AB81, or check out Niner Cap Hell.

Name

Pos.

Signed

2014 Cap Number

Prorated

Roster

Workout

Base

Davis, Anthony

RT

2019

$7,532,266

$3,366,666

$2,320,000

$0

$1,845,600

Davis, Vernon

TE

2015

$7,367,916

$2,067,916

$400,000

$200,000

$4,700,000

Smith, Justin

DE

2015

$6,936,666

$2,186,666

$1,600,000

$0

$3,150,000

Willis, Patrick

ILB

2016

$6,863,000

$421,750

$656,250

$500,000

$5,285,000

Gore, Frank

RB

2014

$6,450,000

$0

$2,750,000

$400,000

$3,300,000

McDonald, Ray

DE

2015

$5,346,985

$1,746,985

$0

$100,000

$3,500,000

Crabtree, Michael

WR

2014

$4,770,443

$770,443

$500,000

$0

$3,500,000

Iupati, Mike

LG

2014

$4,625,863

$1,327,500

$327,863

$0

$2,970,500

Smith, Aldon

OLB

2015

$4,576,727

$2,240,273

$0

$0

$2,336,454

Brooks, Ahmad

OLB

2017

$4,503,750

$2,348,750

$1,200,000

$100,000

$855,000

Dorsey, Glenn

NT/DE

2016

$4,484,166

$1,834,166

$0

$350,000

$2,300,000

Bowman, NaVorro

ILB

2018

$4,434,000

$2,954,000

$750,000

$0

$730,000

Johnson, Stevie

WR

2016

$3,925,000

$0

$0

$275,000

$3,650,000

Kaepernick, Colin

QB

2020

$3,767,444

$3,022,444

$0

$100,000

$645,000

Staley, Joe

LT

2019

$3,400,000

$0

$500,000

$200,000

$2,700,000

Bethea, Antoine

SS

2017

$3,000,000

$1,250,000

$400,000

$100,000

$1,250,000

Boone, Alex

RG

2015

$2,590,000

$340,000

$200,000

$50,000

$2,000,000

Lee, Andy

P

2018

$2,400,000

$500,000

$0

$0

$1,900,000

Boldin, Anquan

WR

2015

$2,364,000

$909,000

$500,000

$0

$955,000

Gabbert, Blaine

QB

2014

$2,011,587

$0

$0

$0

$2,011,587

Dawson, Phil

PK

2015

$2,000,000

$1,000,000

$0

$0

$1,000,000

Brock, Tramaine

CB

2017

$2,000,000

$750,000

$320,000

$130,000

$800,000

Reid, Eric

FS

2016

$1,927,444

$1,136,955

$0

$0

$790,489

Skuta, Dan

OLB/ILB

2014

$1,650,000

$150,000

$150,000

$50,000

$1,300,000

Culliver, Chris

CB

2014

$1,580,719

$149,719

$0

$0

$1,431,000

Dobbs, Demarcus

DE/TE

2014

$1,431,000

$0

$0

$0

$1,431,000

Ward, Jimmie

SS/CB

2017

$1,293,187

$873,187

$0

$0

$420,000

Dahl, Craig

FS/SS

2015

$1,283,333

$233,333

$175,000

$50,000

$825,000

Williams, Ian

NT

2015

$1,283,333

$333,333

$0

$0

$950,000

Carradine, Tank

DE

2016

$1,124,473

$494,578

$0

$50,000

$579,895

Miller, Bruce

FB

2017

$1,107,114

$462,114

$0

$0

$645,000

Lloyd, Brandon

WR

2014

$1,100,000

$0

$95,000

$50,000

$955,000

Kilgore, Daniel

C

2017

$1,022,575

$377,575

$0

$0

$645,000

James, LaMichael

RB

2015

$905,154

$213,436

$0

$50,000

$641,718

Martin, Jonathan

OT

2015

$824,933

$0

$0

$0

$824,933

McDonald, Vance

TE

2016

$817,995

$249,396

$0

$50,000

$518,599

Hunter, Kendall

RB

2014

$754,805

$109,805

$0

$0

$645,000

Cox, Perrish

CB

2014

$695,000

$10,000

$0

$40,000

$645,000

Looney, Joe

LG/C

2015

$676,301

$106,301

$0

$0

$570,000

Hyde, Carlos

RB

2017

$669,396

$249,396

$0

$0

$420,000

Tukuafu, Will

FB/DE

2014

$645,000

$0

$0

$0

$645,000

Lemonier, Corey

OLB

2016

$640,880

$135,880

$0

$0

$505,000

Patton, Quinton

WR

2016

$592,875

$97,875

$0

$0

$495,000

Martin, Marcus

C/LG

2017

$587,813

$167,813

$0

$0

$420,000

Borland, Chris

ILB

2017

$574,359

$154,359

$0

$0

$420,000

Celek, Garrett

TE

2014

$572,000

$2,000

$0

$0

$570,000

Johnson, Josh

QB

2014

$570,000

$0

$0

$0

$570,000

Cook, Chris

CB

2014

$570,000

$0

$0

$0

$570,000

Wilhoite, Michael

ILB

2014

$570,000

$0

$0

$0

$570,000

Nelson, Kyle

LS

2014

$570,000

$0

$0

$0

$570,000

Thomas, Brandon

OG/OT

2017

$546,504

$126,504

$0

$0

$420,000

Dial, Quinton

NT/DE

2016

$540,413

$45,413

$0

$0

$495,000

Ellington, Bruce

WR

2017

$538,607

$118,607

$0

$0

$420,000

Moody, Nick

ILB

2016

$521,918

$26,918

$0

$0

$495,000

Johnson, Dontae

CB

2017

$520,136

$100,136

$0

$0

$420,000

Lattimore, Marcus

RB

2016

$495,146

$75,146

$0

$0

$420,000

Carrier, Derek

TE

2015

$495,000

$0

$0

$0

$495,000

Jerod-Eddie, Tony

DE

2014

$495,000

$0

$0

$0

$495,000

Lynch, Aaron

OLB

2017

$469,500

$49,500

$0

$0

$420,000

Reaser, Keith

CB

2017

$461,200

$41,200

$0

$0

$420,000

Ramsey, Kaleb

DE

2017

$432,050

$12,050

$0

$0

$420,000

Millard, Trey

FB

2017

$431,787

$11,787

$0

$0

$420,000

McCray, James

S

2016

$422,000

$2,000

$0

$0

$420,000

Farrell, Dillon

C

2016

$421,666

$1,666

$0

$0

$420,000

Acker, Kenneth

CB

2017

$333,150

$30,150

$0

$0

$303,000

Fonoti, Fou

OG

2016

$304,666

$1,666

$0

$0

$303,000

Jacobs, Chuck

WR

2015

$303,000

$0

$0

$0

$303,000

Bykowski, Carter

LT

2015

$107,100

$0

$0

$0

$107,100

Purcell, Michael

NT

2015

$107,100

$0

$0

$0

$107,100

Thomas, Chase

OLB

2015

$107,100

$0

$0

$0

$107,100

Lewis, Lance

WR

2015

$107,100

$0

$0

$0

$107,100

Cleveland, Asante

TE

2016

$107,100

$0

$0

$0

$107,100

Skov, Shayne

ILB

2016

$107,100

$0

$0

$0

$107,100

Okoye, Lawrence

DE

2015

$107,100

$0

$0

$0

$107,100

Total and Dead

$134,796,731

Total

$129,870,945

2014 Cap

$133,000,000

2014 Adjusted Cap

$136,032,783

Cap Space

$1,236,052

$2,999,386

2013 Carryover

$2,175,038

$3,352,052

2014 Credits

$857,745

2014 Vet Credit

$0

Misc. Workout Bonuses

$504,000

Dead Money

$4,421,786

Dead Money

2014

A.J. Jenkins

$1,746,374

Carlos Rogers

$1,494,531

C.J. Spillman

$333,334

Luke Marquardt

$304,666

Adam Snyder

$250,000

Darius Fleming

$82,400

Trenton Robinson

$55,250

B.J. Daniels

$34,884

Carter Bykowski

$34,422

Marcus Cooper

$34,422

Morgan Breslin

$7,500

Lowell Rose

$5,334

Darryl Morris

$5,334

Ricardo Lockette

$5,000

Shayne Skov

$5,000

Alex Debniak

$3,334

MarQuies Gray

$2,667

Sherman Carter

$2,667

Asante Cleveland

$2,666

D.J. Harper

$2,000

Patrick Omameh

$2,000

Michael Purcell

$2,000

Jewell Hampton

$1,668

Kevin McDermott

$1,666

Kory Faulkner

$1,000

Lawrence Okoye

$1,000

Chuck Jacobs

$667

Total

$4,421,786