The NFL salary cap is calculated by the current CBA to be 59.5% of the total projected league revenue for the upcoming year. This number, divided by the number of teams, determines an individual team's maximum salary cap. For 2008, this was approximately $116 million per team. For 2009, it increased to $127 million. As a result of the NFL owners opting out of the CBA two years early, in the absence of a new CBA 2010 will have no salary cap.
Teams and players often find creative ways to fit salaries under the salary cap. Early in the salary cap era, "signing bonuses" were used to give players a large chunk of money up front, and thus not count in the salary for the bulk of the contract. This led to a rule whereby all signing bonus are pro-rated equally for each year of the contract. Thus if a player receives a $10 million signing bonus for a 5 year contract, $2 million per year would count against the salary cap for the life of the contract, even though the full $10 million was paid up front during the first year of the contract.
Player contracts tend to be "back-loaded". This means that the contract is not divided equally among the time period it covers. Instead, the player earns progressively more and more each year. For instance, a player signing a 4-year deal worth $10 million may get paid $1 million the first year, $2 million the second year, $3 million the third year, and $4 million the fourth year. If a team cuts this player after the first year, the final three years do not count against the cap. Any signing bonus, however, ceases to be pro-rated, and the entire balance of the bonus counts against the cap in the upcoming season.
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