Players on the Giants with split salaries this season

Four players that I know of currently on the Giants' 53-man roster now have salary splits in their contracts this season: Markus Kuhn, Terrell Thomas, Ryan Nassib, & Michael Cox.

NFL Salary Splits from 2011 to 2020 (as per the current CBA between the owners & NFLPA). It factors in 3 variables. They are as follows: (1) splits in respective years, (2) accrued seasons, (3) "up" splits, & (4) "down" splits.

• Kuhn is a 7th rounder form the 2012 draft class, & has already been on the books this year (the first 6 weeks of the season) as having a split.
• When he was on the PUP list; his regular base salary numbers kicked in again once he started practicing again from week 7.
• This resulted in the first 6 weeks of the season being counted at the "down" split number for players with 1 accrued season credited towards free agency of $303,000 instead of $480,000.
• The remaining 11 weeks of the 17 week season (including the bye week), were counted at the "up" rate of $480,000.
• Kuhn's cap number went from originally being $491,474 to start the year to now being $429,003.
• The Giants gained $62,471 in extra cap space to work with as a result.
• I wrote about the salary split for Thomas back in August; click HERE to read it.
• Nassib and Cox are draft picks who figure to have splits this year; click HERE to read how Jason Fitzgerald of OverTheCap.com explained it.

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Here are the 8 players who I think also have splits, but I'm not certain about:

• Adrien Robinson & Brandon Mosley are 50/50 to have splits this year since they were 4th round picks int he 2012 draft., as Jason explained in the article I linked above form Jason. I didn't list them because I'm not sure they have them for 2013.
• DT Mike Patterson is a player I wouldn't be surprised to see have a salary split this year either considering his health history and that he signed a one-year Minimum Salary Benefit (MSB) contract.
• Rookies with no accrued years who it would be logical to assume who also have splits in their salaries currently on the Giants' 53-man roster and who were promoted from the Giants' Practice Squad to the 53-man roster are Charles James, Stephen Goodin, Marcus Dowtin, Julian Talley, & Eric Herman.

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Three players on Injured Reserve now have salary splits in their contracts this season that are currently in effect:

• Shaun Rogers - split for 8 weeks out of 17; kicked in starting week 10
• Rogers's cap number went from being $620,000 to being $508,471 after the split took effect.
• The Giants gained $111,529 in extra cap space to work with as a result.
• Brandon Jacobs - split for 3 weeks out of 16 (Jacobs was signed week 2); kicked in starting week 15
• Jacobs's cap number went from being $522,353 to being $480,530 after the split took effect.
• The Giants gained $41,823 in extra cap space to work with as a result.
• Cooper Taylor - split for 1 week out of 17; kicked in starting week 17
• Taylor's cap number went from being $451,813 to being $444,931 after the split took effect.
• The Giants gained $6,882 in extra cap space to work with as a result.

That's a total of 7 players I know who have salary splits in their contracts this year. The other 8 that I mention could push that total to 15. I'd write about these splits in more detail if I had the time to do so today, but unfortunately I don't. I'll write something up about topic breaking it down in further detail in the near future.

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NOTE:

All player cap numbers mentioned above are courtesy of the Giants' team salary cap page at OverTheCap.com, run by Jason Fitzgerald. Cooper Taylor's cap number adjustment hasn't been updated there yet, but I confirmed the correctness of the updated figure of $444,931 that I posted above with Jason via e-mail.

Please go over to Jason's page for the most up to date and comprehensive NFL salary cap news available anywhere online. Things will be sure to get interesting as we come closer and closer to the start of the off-season from a cap standpoint. Now is as a good a time as any to get started on reading up about what has already happened, what is happening, and what will and could happen from a cap standpoint.