The NFL contract game has a peculiar aspect when it comes to new deals. The publicly disclosed average annual salary per year (new-money APY) often doesn’t reflect the actual value of the contract. A case in point is George Kittle’s recent extension, which includes an inflated final-year salary. This inflated figure brings Kittle’s new-money APY to $19.1 million, surpassing that of the highest-paid tight end, Trey McBride.
Kittle, 31, will likely not finish a five-year contract, so the extra salary in his final year won’t affect the 49ers financially. However, this is a common practice in the NFL, allowing agents to use high-profile deals as recruiting tools and team owners to maintain player happiness without actual financial implications.
As the 49ers negotiate with quarterback Brock Purdy, his deal might follow a similar pattern. Expectations suggest that Purdy’s contract may guarantee him two years of pay, while the team would have flexibility in making year-to-year decisions after that. The Kittle deal provides insight into what to expect for Purdy, as it was negotiated during the same period as their talks.
Source: https://www.nbcsports.com/nfl/profootballtalk/rumor-mill/news/george-kittles-deal-has-an-inflated-final-year-that-pushes-it-past-trey-mcbrides-apy