Breaking down Deebo Samuel’s new extension, plus a look at the 49ers 2022, & 2023 salary cap situations

We have early details on 49ers wide receiver Deebo Samuel’s new 3-year extension, which are below, along with a look at the 49ers current 2022 & 2023 salary cap situations.

Samuel received a $24.035 million signing bonus, plus a $9.215 million option bonus in 2023, while his 2022 base salary, 2023 base salary, & $4.555 million of his 2024 base salary are fully guaranteed, meaning $41 million is guaranteed at signing, plus he has yearly $750,000 per game roster bonuses, & $200,000 workout bonuses starting in 2023.

Also, his 2023 per game roster bonus, 2023 workout bonus, & 2024 workout bonus become fully guaranteed 3 days after Deebo Samuel officially signed his deal, which was this Monday, so they should become fully guaranteed on Thursday, meaning his fully guaranteed money will go up to $42.15 million.

He will also get the remainder of his 2024 base salary fully guaranteed on April 1, 2023, for a total of $58.917 million guaranteed, along with his 2024 per game roster bonus becoming fully guaranteed on April 1, 2023, pushing his guarantees up to $59.667 million.

He also received yearly $650,000 incentives for 380 or more rush yards, plus he can earn $150,000 each season that he scores 3 or more rushing touchdowns, but the incentives max out at $650,000 each season, and these start in 2023.

Below is a breakdown of Samuel’s contract, year by year.

2022- $6,676,519 ($965,000 base salary, $4.807 million new prorated, & $904,519 old prorated)

2023- $8.68 million ($1.08 million base salary, $4.807 million signing bonus proration, $1.843 million option bonus proration, $750,000 per game roster bonus, & $200,000 workout bonus)

2024- $28.572 million ($20.972 million base salary, $4.807 million signing bonus proration, $1.843 million option bonus proration, $750,000 per game roster bonus, & $200,000 workout bonus)

2025- $24.201 million ($16.601 million base salary, $4.807 million signing bonus proration, $1.843 million option bonus proration, $750,000 per game roster bonus, & $200,000 workout bonus)

As of now, the 49ers are $2,814,090 under their 2022 adjusted cap, but it will go up by $24.055 million once they release or trade Jimmy Garoppolo.

As for 2023, the 49ers currently have 44 players signed, with a cap commitment of $191,922,082, plus $16,459,999 in dead money, for a total cap commitment of $208,382,081, leaving them $16,617,919 under a projected $225 million salary cap, but that’s with just 44 players signed, if they had 51 signed the 49ers would have $11,367,919 in cap room on a $225 million cap.

Below are the 44 players currently signed, with their 2023 salary cap number.

1. LT Trent Williams(2026)- $26,270,000
2. DT Arik Armstead(2024)- $24,346,000
3. MLB Fred Warner(2026)- $18,525,000
4. TE George Kittle(2025)- $18,383,000
5. DE Nick Bosa(2023)- $17,869,000
6. CB Charvarius Ward(2024)- $16,405,000
7. QB Trey Lance(2024)- $9,301,434
8. WR Deebo Samuel(2025)- $8,680,000
9. FB Kyle Juszycyzk(2025)- $6,588,750
10. DT Javon Kinlaw(2023)- $4,928,223
11. WR Brandon Aiyuk(2023)- $3,987,248
12. MLB Oren Burks(2023)- $2,773,000
13. WR/KR/PR Ray-Ray McCloud(2023)- $2,090,000
14. LG Aaron Banks(2024)- $1,929,166
15. SS George Odum(2024)- $1,840,000
16. DE Drake Jackson(2025)- $1,339,180
17. RB Trey Sermon(2024)- $1,328,982
18. CB Ambry Thomas(2024)- $1,305,232
19. RB Tyrion Davis-Price(2025)- $1,161,033
20. WR Danny Gray(2025)- $1,146,569
21. TE Charlie Woerner(2023)- $1,055,258
22. RT Spencer Burford(2025)- $1,038,014
23. RG Jaylon Moore(2024)- $1,020,759
24. CB Deommodore Lenoir(2024)- $1,011,217
25. SS Talanoa Hufanga(2024)- $1,000,038
26. RB Elijah Mitchell(2024)- $985,893
27. CB Samuel Womack(2025)- $940,831
28. LG Nick Zakelj(2025)- $917,590
29. NT Kalia Davis(2025)- $903,003
30. CB Tariq Castro-Fields(2025)- $903,003
31. QB Brock Purdy(2025)- $889,253
32. WLB Jeremiah Gemmel(2024)- $876,666
33. SLB Marcelino McCrary-Ball(2024)- $876,666
34. C Dohnovan West(2024)- $875,000
35. SS Leon O’Neal(2024)- $873,333
36. C Jason Poe(2024)- $873,333
37. RB Jordan Mason(2024)- $873,333
38. FS Tayler Hawkins(2024)- $873,333
39. WR Tay Martin(2024)- $872,833
40. CB Qwuantrezz Knight(2024)- $872,000
41. DT Kevin Atkins(2024)- $871,666
42. LT Sam Schlueter(2024)- $871,666
43. WLB Segun Olubi(2024)- $871,000
44. WR Taysir Mack(2024)- $870,000

Now, it’s way way too early to look at what the 49ers could do in 2023, but let’s look at the teams’ pending free agents, as well as projected draft picks.

UFA:

QB Jimmy Garoppolo
QB Nate Sudfeld
RB Jeff Wilson Jr.
WR Malik Turner
WR Marcus Johnson
TE Ross Dwelley
TE Tanner Hudson
TE Jordan Matthews
TE Tyler Kroft
TE Troy Fumagalli
C Jake Brendel
RG Daniel Brunskill
RT Mike McGlinchey
RT Justin Skule
DE Samson Ebukam
DE Jordan Willis
DE Kemoko Turay
DE Kerry Hyder Jr.
DE/DT Charles Omenihu
DT Maurice Hurst Jr.
DT Robert Nkemdiche
DT Akeem Spence
NT Hassan Ridgeway
WLB Dre Greenlaw
SLB Azeez Al-Shaair
CB Emmanuel Moseley
CB Jason Verrett
CB Dontae Johnson
CB Darqueze Dennard
FS Jimmie Ward
FS Tarvarius Moore
PK Robbie Gould
P Mitch Wishnowsky
LS Taybor Pepper

RFA:

RB JaMycal Hasty
WR KeeSean Johnson
RG Keaton Sutherland
LT Colton McKivitz
DT Kevin Givens
SLB Demetrius Flannigan-Fowles
CB Ka’dar Hollman

ERFA:

FB Josh Hokit
WR Jauan Jennings
WR Austin Mack
RT Alfredo Gutierrez
DE Alex Barrett
WLB Curtis Robinson

Now, the 49ers should be able to carryover as much as $15 million, depending on the roster configuration, and how the 2022 season goes, which would give them over $26 million in salary cap room with 51 players signed, more than enough for the team to bring back the majority of the key free agents that they’d likely want to bring back.

The biggest free agents that the 49ers would likely want to try & keep would be McGlinchey, Moseley, & Ward, but if they play well then they will likely outprice themselves, especially Moseley, who will likely be looking in the $11 million to $13.5 million a year range, which is what D.J. Reed Jr., & Charavarius Ward got, while the 49ers drafted UTSA right tackle Spencer Burford, who could be McGlinchey’s replacement in 2023.

As for Jimmie Ward, this is one player that I would look to lock up long term right now, as the team can save as much as $6.224 million in cap room by extending him now, while also eliminating his $6.395 million dead money hit he’ll have in 2023 if no new contract is reached.

Some other free agents the 49ers will likely look into keeping, but may not be able to afford, the likes of linebackers Dre Greenlaw, & Azeez Al-Shaair, as the team does have the best trio of linebackers in the NFL, but it’s not sure if the 49ers can, or will want to pay for all 3, so they may have to choose between Greenlaw & Al-Shaair.

The team could also, depending on production, look to keep the likes of defensive ends Samson Ebukam, Kemoko Turay, Kerry Hyder Jr., & Charles Omenihu.

The 49ers also have a plethora of young talent on cheap deals, the likes of running backs Elijah Mitchell, Trey Sermon, & Tyrion Davis-Price, wide receiver Danny Gray, left guard Aaron Banks, right guard Jaylon Moore, right tackle Spencer Burford, defensive end Drake Jackson, nose tackle Kalia Davis, cornerbacks Ambry Thomas, Deommodore Lenoir, Tariq Castro-Fields, Samuel Womack III, & strong safety Talanoa Hufanga, plus their franchise quarterback Trey Lance.

The team also has their 3^rd wide receiver Jauan Jennings as a ERFA in 2023, a RFA in 2024, & UFA in 2025, meaning he’s team controlled for a very good amount of time.

But we do know that the 49ers will need to figure out the center spot, especially for the future, as they didn’t draft one, but they signed 2 promising UDFAs, Arizona State’s Dohnovan West, & Mercer’s Jason Poe.

Next, let’s look at the 49ers current projected 2023 draft picks, as they own their own 2^nd-rounder, 3^rd-rounder, 4^th-rounder, 5^th-rounder, & 7^th-rounder, plus Denver’s 7^th-rounder, & will get, as of now, 6 compensatory picks, 2 3^rd-rounders, a 5^th-rounder, a 6^th-rounder, & 2 7^th-rounders, these are for the losses of Robert Saleh/Martin Mayhew, Mike McDaniel, D.J. Jones, Arden Key, K’Waun Williams, & Tom Compton, respectively, so the 49ers have enough draft ammo to move all around the 2023 draft, or to acquire players, either in 2022 or 2023.

Finally, the 49ers will extend Nick Bosa next offseason, which should save them some salary cap room, and they could look to extend Brandon Aiyuk, or wait till 2024, but the team can hold onto Bosa, Samuel, Aiyuk, Trent Williams, Fred Warner, George Kittle, Arik Armstead, Charvarius Ward, and others long term.

As always, thank you for reading, follow me on Twitter @49erscap for more salary cap information.

About Author

Jason Hurley

Die Hard 49ers fan from New York, been covering the 49ers salary cap since 2005, with several different websites, including NinersNation.com, & the now defunct NinerCapHell, I have a track record of being as accurate as possible, I try to be as thorough as possible, and you can find me on X/Twitter @49erscap, & on Blue Sky App @49erscap.bsky.social.

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