Top Earners on the NBA Salary List
The NBA salary list for the current season shows Stephen Curry of the Golden State Warriors as the highest paid player with an annual salary above 55 million dollars. His contract includes a player option for the following season and a supermax structure tied to championship bonuses and loyalty incentives. Other top earners include Joel Embiid of the Philadelphia 76ers, Nikola Jokic of the Denver Nuggets, and Kevin Durant of the Phoenix Suns, all with salaries above 50 million dollars per year. These figures reflect base salary only and do not include endorsement income reported by Forbes and other business outlets.
Salary figures are based on guaranteed money defined in the collective bargaining agreement between the National Basketball Association and the National Basketball Players Association. Base salary is paid in equal installments over the regular season and is subject to federal and state taxes in the player's home jurisdiction. Signing bonuses and roster bonuses are included in some contracts but are not part of the standard NBA salary list used for cap calculations. The salary cap and luxury tax threshold are set each year by the league office based on basketball related income from national media deals and ticket sales.
Team Payroll and Salary Cap Rules
The NBA salary cap for the current season is set at approximately 140 million dollars per team, with a luxury tax line above that threshold. Teams that exceed the luxury tax face escalating penalties under the apron rules, which also limit certain roster transactions and trade exceptions. The highest payroll teams often include multiple max contract players and significant dead money from bought out deals. Salary cap exceptions such as the taxpayer midlevel exception and the biannual exception allow teams above the cap to sign free agents under specific conditions.
The salary cap is calculated using a formula defined in the collective bargaining agreement that references basketball related income from the previous fiscal year. National media rights deals, local broadcast agreements, and arena revenue contribute to the basketball related income pool used for the calculation. Teams can exceed the cap to re-sign their own free agents using the Larry Bird exception, the early bird exception, or the nonbird exception. Detailed cap rules and definitions are published on the NBA official website and the National Basketball Players Association site.
How the NBA Salary List Is Compiled and Used
The NBA salary list is compiled from guaranteed contracts filed with the league office and is updated as teams exercise options, sign extensions, and complete trades. Guaranteed money includes base salary and any contractual bonuses that are fully guaranteed regardless of performance or injury. The list is used by front offices to manage cap space, evaluate trade packages, and avoid luxury tax penalties. Teams also use the list to plan for draft picks, two way contracts, and minimum salary veteran minimum deals.
Public salary data is sourced from team filings, media reports, and independent databases that track contract terms and cap hits. The NBA salary cap and related rules are governed by the collective bargaining agreement and are subject to change during negotiations between the league and the players union. For official definitions of salary cap terms and exceptions, see the NBA official website and the National Basketball Players Association site.