NBA新版勞資協議(就是CBA)新增的「特赦條款」
允許每一個球隊釋出一名球員，
雖然剩餘合約薪資得照付
也會計算在薪資總額之內
不過球隊可省下可觀的豪華稅
例:Michael Finley
小牛本季的薪資總額是85658588
內含Finley的18593750(與小牛合約的最後一季)
本季豪華稅開徵是67.865million
也就是說小牛本來要付17793588的豪華稅(總共要付85658588+17793588=103452176)
但是因為Finley是用特赦條款釋出的
小牛的薪資總額不變但是在計算豪華稅時不用算Finley的18593750
一來一回之下小牛在算豪華稅的薪資總額其實是67.064million(實際上當然還是要付85658588)
剛好稍低於開徵豪華稅的下限
那就不用付豪華稅
可以省下17793588
只有這個才會是一了百了
buy-out和waive都還是要付豪華稅的
算在薪資空間而不用付豪華稅的應該只有特赦條款
waive原則上什麼都會照算
Released (waived) players with guaranteed contracts continue to be included in team salary.
Players whose contracts are not guaranteed are included in team salary in the amount they
made while they were with the team.
關於buy-out則是
The agreed-upon buy-out amount (see question number 59) is included in the team salary
instead of the salary called for in the contract. If the player had more than one season
left on his contract, then the buy-out money is distributed among those seasons in
proportion to the original salary. For example, say a player had three seasons remaining on
his contract, with salaries of $10 million, $11 million and $12 million. The player and
team agree to a buyout of $15 million. The $15 million is therefore charged to the team
salary over the three seasons. Since the original contract had $33 million left to be paid,
and $10 million is 30.3% of $33 million, 30.3% of the $15 million buyout, or $4.545 million,
is included in the team salary in the first season following the buyout. Likewise, 33.33%
of $15 million, or $5 million, is included in the team salary in the second season, and
36.36% of $15 million, or $5.455 million, is included in the team salary in the third
season.
以上資訊來自於
http://members.cox.net/lmcoon/salarycap.htm#55
算是目前我覺得寫得比較完整的薪資規則
各隊的薪資則可以參考http://www.hoopshype.com/salaries.htm
當然也許我的理解有錯誤
歡迎大家討論與指正
天佑台灣
