The restructuring primarily involved converting a portion of Samuel's salary into a signing bonus, which can be prorated over the life of the contract. As a result, his 2024 base salary dropped from $20.97 million to $1.125 million.
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In 2025, Samuel's base salary drops from $16.6 million to $1.17 million, and his cap hit shrinks from $24.2 million to $15.96 million.
Samuel's original contract already included two void years—2026 and 2027. The 49ers have now added two more void years—2028 and 2029. According to the contract breakdown, the accumulated cap hit from the four void years will culminate in 2026.
Here are the specifics of Samuel's restructured contract, as outlined by OverTheCap.com:
2024
Base salary: $1,125,000
Prorated signing bonus: $8,908,753
Prorated option bonus: $1,843,000
Total per-game roster bonus: $750,000
Workout bonus: $200,000
Other bonus: $150,000
Guaranteed salary: $1,125,000
Salary cap number: $12,226,753
2025
Base salary: $1,170,000
Prorated signing bonus: $8,908,753
Prorated option bonus: $4,929,106
Total per-game roster bonus: $750,000
Workout bonus: $200,000
Other bonus: $0
Guaranteed salary: $0
Salary cap number: $15,957,858
2026
Base salary: Void
Prorated signing bonus: $8,908,753
Prorated option bonus: $4,929,106
Salary cap number: $33,142,683
2027
Base salary: Void
Prorated signing bonus: $4,101,753
Prorated option bonus: $4,929,106
Salary cap number: $0
2028
Base salary: Void
Prorated signing bonus: $4,101,753
Prorated option bonus: $3,086,106
Salary cap number: $0
2029
Base salary: Void
Prorated signing bonus: $0
Prorated option bonus: $3,086,106
Salary cap number: $0
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