The CBA Glossary
An explainer thing for the NBA's Collective Bargaining Agreement
Waivers
A
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Standard waiver rules
Waiver claims
Partial waiver claims
Amnesty waivers
Standard waiver rules Tax calculations Tax Rates Repeater tax
WHAT THE CBA ACTUALLY SAYS
- What the salary cap is From why we're even here, to the difference between a hard cap and soft cap.
- Fundamental salary basics Guarantees, proration, maximum raises/decreases, 10-day contracts, roster sizes, etc
MAIN TAKEAWAYS:
- The more your team are over the luxury tax threshold, the more your team will pay.
- The more regularly your team is over the luxury tax threshold, the more your team will pay, too.
- Teams under the tax threshold not only avoid penalty, but get rebates, which do not change their salary cap picture but which do improve the cash position.
- In addition to the luxury tax - whose effectiveness as a payroll deterrent had dwindled in light of the Golden State Warriors' extravagant spending - the NBA has recently introduced the "apron" thresholds, which exist in addition to the tax, and which are designed to reduce excessive spending not just through extra payments but through reduced spending options. See the Aprons page for more.