Nick Bosa megadeal could turn these 49ers into cap casualties
By Peter Panacy
No. 2: 49ers wide receiver Deebo Samuel
2024 cap hit: $28.57 million
All-Pro wide receiver Deebo Samuel is affordable in 2023, costing the team up to $8.65 million. Yet the result of his 2022 contract holdout and trade request led to his 2024 and 2025 cap hits being significant:
- 2024 cap hit: $28.57 million
- 2025 cap hit: $24.2 million
A free agent with void years in 2026, San Francisco might have to decide whether or not keeping (and extending) fellow wide receiver Brandon Aiyuk is money better spent, as well as determining if All-Pro running back Christian McCaffrey can do most of the "wide back" kind of things Samuel made notable back in 2021.
If so, cutting Samuel in 2024 would not be smart until after June 1, as it would cost $26.55 million in dead money with only $2 million generated in cap savings.
But, a post-June 1 cap casualty would net the 49ers $17.17 in cap savings this year. And if the Niners could wait until 2025 to part ways with Samuel after June 1, it'd result in only $6.65 million in dead money against another $17.55 million in cap savings.