LTBE bonuses count against the team’s salary cap in the year that they are scheduled to be earned, NLTBE bonuses do not. At the end of the season, the NFL calculates how much each team had set aside for LTBEs that weren’t earned – or said differently, it figures out how much was charged to the team’s cap that was not actually spent. Similarly, the NFL calculates the amount of incentives designated NLTBE that were actually earned. If the unearned LTBEs are greater than the earned NLTBEs, then the following year’s salary cap for that team is increased by the net amount. Similarly, if the earned NLTBEs exceed the unearned LTBEs, then the team’s cap for the following year is lowered by that amount. You can see an example of the effect of cap adjustments at USA Today. The teams with negative cap adjustments had most likely earned more NLTBE incentives in 2013 than they did not earn LTBE incentives.

**In 2014 the Patriots received a credit of $2,002,250 toward their 2014 cap number because of the LTBE/NTLBE calculation. ** The 2014 Patriots adjusted cap of $139,109,051 consists of $133,000,000 (League Cap) + $2,002,250 (LTBE/NLTBE adjustment) + $4,106,081 (rollover amount from 2013 season.

# LTBE Incentives ($7,473,750 total)

- Matthew Slater has a 300K LTBE Pro Bowl incentive
- Vince Wilfork’s weight bonus – $300,000.
- Vince Wilfork’s 53-man roster bonus – $500,000 – Earned Week 1.
- Brandon Browner’s 53-man roster bonus – $500,000 – Earned Week 5
- Rob Ninkovich’s playing time incentive – $250,000 if he plays in at least 75% of the defensive snaps in 2014. Ninkovich played in 95.5% of the defensive snaps in 2013.
*Ninkovich has played in 94.7% of the defensive snaps so far in 2014.* - Michael Hoomanawanui’s playing time incentive – $400,000. Hoomananawanui played in 57.5% of the offensive snaps in 2013.
*Hoomanawanui has played in 43% of the offensive snaps so far in 2014.* - Sebastian Vollmer’s 70% playing-time incentive- $1,000,000. In November the Patriots and Sebastian Vollmer agreed to lower the playing-time levels needed to earn incentives. Quoting the CBA – Any new or altered incentive bonuses renegotiated in a preexisting contract after the start of the regular season in which they may be earned automatically will be deemed “likely to be earned” during that season”. Therefore, this incentive is considered LTBE not because Vollmer made the incentive in 2013 but because the incentive was changed during the 2014 regular season.

## 46-man per-game roster bonuses – As of December 8, 9:00 AM, the Patriots have $4,223,750 in 46-man active roster bonuses that are now counting against their 2014 cap.

- Brandon Browner has a $150,000 per active game roster bonus. Browner played in 8 games in 2013 so his LTBE amount is $1,200,000 ($150,000*8). Browner has been active for eight games this year.
- Vince Wilfork has a $87,500 per game roster bonus. Wilfork played in 4 games in 2013 so his LTBE amount is $350,000 ($87,500*4). Wilfork has already reached this incentive since he has been active for all 14 games this year.
- Darrelle Revis had a $33,333 per game roster bonus that maxes at $500,000 (15 games). Revis played in 16 games in 2013 so his LTBE amount is $500,000. Revis has been active for all 14 games this year.
- Danny Amendola has a $31,250 per game roster bonus. Amendola played in 12 games in 2013 so his LTBE amount is $375,000 ($31,250*12). Amendola has been active for all 14 games this year.
- Julian Edelman has a $31,250 per game roster bonus. Edelman played in 16 games in 2013 so his LTBE amount is $500,000 ($31,250*16). Edelman has been active for all 14 games this year.
- Jerod Mayo has a $31,250 per game roster bonus. Mayo played in 6 games in 2013 so his LTBE amount is $187,500 ($31,250*6). Mayo has already reached this incentive since he had been active for 6 games this year.
- Rob Ninkovich has a $15,625 per game roster bonus. Ninkovich played in 16 games in 2013 so his LTBE amount is $250,000 ($15,625*16). Ninkovich has been active for all 14 games this year.
- Patrick Chung has a $15,000 per game roster bonus. Chung played in 12 games in 2013 so his LTBE amount is $180,000 ($15,000*12). Chung has been active for all 14 games this year
- Brandon Lafell has a $12,500 per game roster bonus. Lafell played in 16 games last year so his LTBE amount is $200,000 ($12,500 *16). Lafell has been active for all 14 possible games this year.
- Ryan Wendell has a $12,500 per game roster bonus. Wendell played in 16 games last year so his LTBE amount is $200,000 ($12,500 *16). Wendell has been active for 12 games this year.
- Michael Hoomanawanui has a $6,250 per game roster bonus. Hoomanawanui played in 13 games in 2013 so his LTBE amount is $81,250 ($6,250 *13). Hoomanawanui has been active for all 14 games this year

# NLTBE Incentives ($9,416,250 total)

- Rob Ninkovich has a 200K NLTBE Pro Bowl incentive
- Kyle Arrington has a 250K NLTBE Pro Bowl incentive – Like to thank the Boston Globe’s Ben Volin for reminding me of this incentive.
- Sebastian Vollmer has a 250K NLTBE Pro Bowl incentive
- Jerod Mayo has a 300K NLTBE Pro Bowk incentive
- Sebastian Vollmer’s playing time incentive – another $1 million if he plays in 80% of the offensive snaps.
*Vollmer has placed in 94.1% of the offensive snaps this year.* - Vince Wilfork’s Playing-time incentives:
- If he plays 50 percent of the defensive snaps: $500,000
- If he plays 60 percent of the defensive snaps: $1.25 million
- If he plays 70 percent of the defensive snaps: $2 million
- If he plays 70 percent of the defensive snaps and the team makes the divisional round of the playoffs, he makes $2.5 million
- If Wilfork plays 70 percent of the defensive snaps and the team is top 10 in points allowed, he earns $500,000

*Vince Wilfork has played in 73.2% of the defensive snaps this year. Patriots are 8th in points allowed.* - Brandon Browner can earn up to $1.25 million in playing-time incentives. Do not know the trigger levels at this time.
*Brandon Browner played in 43.5% of the snaps in 2013. He has played in 52.6% of the defensive snaps so far in 2014* - Danny Amendola has a $500,000 NLTBE incentive that is tied to receptions. Do not know the exact trigger levels at this time but presume that the trigger level is no less than 64 receptions since that is the number of catches Amendola had with the Rams in 2012. Like to thank the Boston Globe’s Ben Volin for informing me of this incentive.
*Danny Amendola has had 15*

receptions so far in 2014. - Julian Edelman has a $500,000 NTLBE incentive that can be earned in one of the following four ways:
- 1,057 receiving yards
- 70 receptions plus seven TDs
- 80 receptions plus 13 wins
- 80 receptions plus Super Bowl appearance

*After 14 games, Julian has 92 receptions totaling 972 yards. He has 4 receiving touchdowns and the Patriots have won 11 games.*

Per the CBA, “Any roster bonus which is deemed not “likely to be earned” based upon the player’s performance during the prior year shall immediately be included in Team Salary when earned” so as the below players play in more games in 2014 than they did in 2013 the Patriots will lose cap space in the amount of the 46-man active roster bonus. Example – Wilfork played in 4 games in 2013. He has played in 8 games in 2014. The Patriots have lost $350,000 ($87,500 *4) in cap space so far this season.

- Brandon Browner has a $150,000 46-man active per game roster bonus. Browner played in 8 games in 2013 so his NLTBE amount is $300,000 ($150,000*2). Browner has been been active for 8 games this year.
- Vince Wilfork has a $87,500 46-man active per game roster bonus. Wilfork played in 4 games in 2013 so his NLTBE amount is $1,050,000 ($87,500*12). Wilfork has been active for all 14 games this year.
- Danny Amendola has a $31,250 46-man active per game roster bonus. Amendola played in 12 games in 2013 so his NLTBE amount is $125,000 ($31,250*4). Amendola has been active for all 14 games this year.
- Patrick Chung has a $15,000 46-man active per game roster bonus. Chung played in 12 games in 2013 so his NLTBE amount is $60,000 ($15,000*4). Chung has been active for all 14 games this year
- Michael Hoomanawanui has a $6,250 46-man active per game roster bonus. Hoomanawanui played in 13 games in 2013 so his NLTBE amount is $18,750 ($6,250*3). Hoomanawanui has been active for all 14 games this year
- Jerod Mayo has a $31,250 46-man active per game roster bonus. Mayo played in 6 games in 2013 so his NLTBE amount is $312,500 ($31,250 * 10). Mayo was active for 6 games this year.

Amount |
Event |
Likelihood |

$200,000 | Ninkovich making the Pro Bowl | Possible |

$250,000 | Arrington making the Pro Bowl | Unlikely |

$250,000 | Vollmer making the Pro Bowl | Possible |

$300,000 | Mayo making the Pro Bowl | Impossible |

$1,000,000 | Vollmer exceeding 80% playing time | Probable |

$2,000,000 | Wilfork exceeding 70% playing time | Probable |

$500,000 | Wilfork exceeding 70% playing time and Patriots making to the divisional round | Probable |

$500,000 | Wilfork exceeding 70% playing time and Patriots finishing in Top 10 in Points allowed | Possible |

$1,250,000 | Browner’s exceeding playing-time incentives | Possible |

$500,000 | Amendola’s receptions incentive | Impossible |

$500,000 | Edelman has four different ways to earn this incentive. 1.) 1,057 receiving yards 2.) 70 receptions plus seven TDs 3.) 80 receptions plus 13 wins 4.) 80 receptions plus Super Bowl appearance |
Probable |

$875,000 | Wilfork being on the 46-man roster for more than 4 games. | Earned and already counting against 2014 cap |

$62,500 | Amendola being on the 46-man roster for more than 12 games. | Earned and already counting against 2014 cap |

$30,000 | Chung being on the 46-man roster for more than 12 games. | Earned and already counting against 2014 cap |

$6,250 | Hoomanawanui being on the 46-man roster for more than 13 games. | Earned and already counting against 2014 cap |

$175,000 | Wilfork being on the 46-man roster for all 16 games. For each game Wilfork misses decrease amount by $87,500. | Probable |

$62,500 | Amendola being on the 46-man roster for all 16 games. For each game Amendola misses up to a total of three missed games decrease amount by $31,250. | Possible |

$30,000 | Chung being on the 46-man roster for all 16 games. For each game Chung misses up to a total of three missed games decrease amount by $15,000. | Probable |

$300,000 | Browner being on the 46-man roster for 10 games. For each game Browner misses up to a total of four missed games decrease amount by $150,000. | Probable |

$12,500 | Hoomanawanui being on the 46-man roster for all 16 games. For each game Hoomanawanui misses up to a total of three missed games decrease amount by $6,250. | Probable |

$312,500 | Mayo being on the 46-man roster for all 16 games. | Impossible |

$300,000 | Browner being on the 46-man roster for 12 games. | Impossible |

Impossible | $1,412,500 | |

Unlikely Total | $250,000 | |

Possible Total | $1,700,000 | |

Probable Total | $5,080,000 | |

Earned Total | $973,750 | |

NLTBE Incentive Total | $9,416,250 |

As far as I know, the Patriots will not be credited with any unreached LTBE incentives (Wendell’s being inactive for two games, for example) in 2014. What will happened is that any unreached LTBE incentives will be used to offset NLTBE incentives that were actually earned by other players at the end of the year and there will be an adjustment made to the Patriots 2014 rollover amount

After Week 14 projection

Negative means that the player reached a NLTBE incentive

Positive means that the player did not earned a LTBE incentive

- Edelman’s receptions (-$500,000)
- Wilfork’s playing more than 70% (- $2,000,000)
- Wilfork playing more than 70% of the defensive snaps AND the Patriots make it to the divisional round (-$500,000)
- Wilfork playing more than 70% of the defensive snaps and the Patriots defense finishing in the Top 10 in points allowed (-$500,000)
- Vollmer’s playing-time incentive (- $1,000,000)
- Wendell’s per-game roster bonus ($25,000)
- Hoomanawanui’s playing-time incentive ($400,000)
- Totals (-$4,025,000)Let’s say that the Patriots end the 2014 regular season with $5 million in cap space. The $4.025 million will be subtracted from that resulting in a previous year carryover amount of $750,000.