'%20x='0'%20y='0'%20height='100%25'%20width='100%25'%20%0A%20%20%20%20%20%20%20%20%20%20xlink%3Ahref='data:image/jpg;base64,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'%3E%3C/image%3E%3C/svg%3E)
As contracts continue to break records, the NBA has put systems in place to hinder teams from having ridiculously high payrolls. Along with the league's luxury tax, the newest CBA has the first and second apron that comes with its own set of limitations.
The aprons were put in place to make it harder for teams with high payrolls to continue making upgrades over the course of the season. At the lowest level, teams above the $170.8 million line simply pay a bill to the league.
As the 2024-25 season gets underway, nearly half the NBA finds itself over the luxury tax line. Here is a full breakdown of where they stand in regard to the two apron levels.
Trending
Explore the NBA Draft 2024 with our free NBA Mock Draft Simulator & be the GM of your favorite NBA team.
NBA teams that are over the luxury tax line:
1) Indiana Pacers ($170.9 million)
Coming in just over the tax line are the Indiana Pacers. A sizable amount of their payroll goes to their two stars, Tyrese Haliburton and Pascal Siakam. In total, these two players account for $84.3 million of the Pacers' payroll.
2) New Orleans Pelicans ($172.3 million)
Slightly ahead of the Pacers but still below the first apron are the New Orleans Pelicans. After acquiring Dejounte Murray this summer, they now have four players earning $29 million or more. Zion Williamson is the Pelicans' highest-paid player with a salary of $36.7 million.
3) LA Clippers ($173.2 million)
Despite being one of the NBA's most willing spenders, the LA Clippers only find themselves slightly above the luxury tax. They have six players making at least $10 million, along with one massive salary. Kawhi Leonard is set to start his newest max extension and has a salary of $49.2 million.
4) Dallas Mavericks ($176.1 million)
Coming off a run that saw them reach the finals, the Dallas Mavericks are a willing luxury tax spender. Luka Doncic and Kyrie Irving account for a majority of the payroll, as each of them make over $41 million. They also have a handful of players in the $10-$20 million range, most notably Klay Thompson.
5) Golden State Warriors ($176.5 million)
The NBA team closest to going over the first apron right now is the Golden State Warriors. They have one of the league's highest-paid players in Steph Curry ($55.7 million). Golden State also has a wide range of mid-sized contracts.
6) New York Knicks ($179.1 million)
Entering the 2024-25 season, the New York Knicks find themselves just barely in the first apron threshold. Along with signing OG Anunoby to a new contract, they also acquired a big salary when they traded for Mikal Bridges. Jalen Brunson gave the franchise some wiggle room by signing a very team-friendly extension.
7) Philadelphia 76ers ($181.5 million)
One of the most talked about teams in the NBA this offseason was the Philadelphia 76ers. Despite making a flurry of new signings in free agency, they are only in the first apron. The Sixers' newly-formed Big Three of Joel Embiid, Tyrese Maxey and Paul George occupy a majority of the team's payroll.
8) Denver Nuggets ($182.5 million)
Another NBA contender that finds itself above the first apron is the Denver Nuggets. Nikola Jokic is their highest salary at $51.4 million, but their core four all make $22 million or more.
9) Miami Heat ($185.2 million)
One team on the cusp of crossing over into the second apron is the Miami Heat. They find themselves in a similar position as the Nuggets. Jimmy Butler makes $48.7 million, and then Bam Adebayo, Tyler Herro and Terry Rozier make $24-$34 million each.
10) LA Lakers ($188.1 million)
After signing a new contract this summer, LeBron James got the LA Lakers just under the NBA's second apron. This was done to give them some flexibility in terms of making upgrades during the regular season. Aside from LeBron and Anthony Davis' massive salaries, the Lakers have five players making $10-$18 million.
11) Milwaukee Bucks ($193 million)
Moving into the second apron threshold, the Milwaukee Bucks have the NBA's fourth-highest payroll. They have one of the league's most expensive duos, as Giannis Antetokounmpo and Damian Lillard are both set to make $48.7 million.
12) Boston Celtics ($196.5 million)
Coming in with the third-highest payroll is the NBA's defending champion, the Boston Celtics. In each of the past two offseasons, they've handed out the largest contract in league history. Entering next season, the Celtics have a whopping five players making $20 million or more.
13) Minnesota Timberwolves ($205.5 million)
Two years ago, the Minnesota Timberwolves took on a massive tax bill by trading for Rudy Gobert. This gamble seems to be paying some dividends, as the team reached the Western Conference finals last season. Minnesota's Big Three of Anthony Edwards, Karl-Anthony Towns and Gobert all earn north of $42 million.
14) Phoenix Suns ($220.4 million)
The team farthest past the NBA's second apron is the Phoenix Suns. They, too, went all in on being a high-payroll team last offseason when they traded for Bradley Beal from the Washington Wizards. Devin Booker falls just short ($49.2 million), but the Suns nearly have three players making $50 million a year.
