Salary management has never been more critical in the NBA.
With harsh penalties imposed by the current collective bargaining agreement for going past the first and second luxury tax aprons, it is imperative that teams smartly manage their books, both to stack as much talent as possible and maintain continuity.
While some teams are willing to go well above the tax, others see it as a de facto hard cap. That is the basis for the second edition of ESPN’s NBA All-Contract Team, a concept that debuted a year ago. The goal is to create the best possible roster without exceeding the luxury tax, which is $187.89 million this season. That way, this team could theoretically exist in any of the league’s 28 markets.
The tax line isn’t the only constriction on building this roster. There will also be no maximum salaries (no players such as MVP favorites Shai Gilgeous-Alexander or Nikola Jokic), rookie-scale contracts (no players such as Victor Wembanyama or Cooper Flagg) or one-year minimum contracts.
Injured players who would normally be under consideration, such as Ajay Mitchell and Ivica Zubac, aren’t available, as the goal of this exercise is to construct a team that could step on the court and compete today, rather than a theoretical “if healthy” team.
Let’s get to the 15-player roster, featuring a trio of All-Stars and some returning names from last season’s group.
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Guards | Forwards | Centers
Would this team make the playoffs?
Point guards
Contract: $34.9 million
No player has epitomized the idea of a value contract better than Brunson since he arrived in New York in 2022. Brunson has become one of the league’s best players, but also one of its best bargains. The four-year, $100 million deal he agreed to that offseason is one of the best free agent contracts in the history of the league.
Brunson’s newest extension, which was signed in 2024 and kicked in this season, is still way under market as well, which has allowed New York to construct a deep roster around him including OG Anunoby, Mikal Bridges, Josh Hart and Karl-Anthony Towns. On the court, Brunson’s production continues to speak for itself. He continues to be an efficient, volume scorer, averaging 26.7 points and 6.2 assists for New York this season. And after being named the 2025 NBA Clutch Player of the Year, Brunson remains in the top 10 in clutch points per game this season.
Contract: $7.2 million
Pritchard returns having gone from being the NBA’s Sixth Man of the Year to a full-time starting role this season in Boston.
Pritchard is averaging career highs in points (17.1), rebounds (4.1) and assists (5.4) per game in an expanded role after the departure of Jrue Holiday via trade and with Jayson Tatum missing the season to date with his torn Achilles. Pritchard’s $7.2 million salary represents less than 5% of the cap, and he’s signed for another two seasons at $7.8 and $8.3 million, respectively.
Contract: $4 million
After playing a combined 25 games across his first two NBA seasons with the Golden State Warriors, Washington Wizards and the Bucks, Rollins has come into his own this year with Milwaukee. The 6-foot-3 guard, who doesn’t turn 24 until July, has blossomed into a full-time starter in the wake of Damian Lillard‘s Achilles tear last season and subsequent waiving last summer.
Rollins is putting up career highs in several categories, including points (16.8), rebounds (4.7), assists (5.5) and steals (1.5) per game, and is on a terrific contract worth $4 million both this year and next before a $4 million player option for the 2027-28 season.
Shooting guards
Contract: $15.1 million
Alexander-Walker received a $10 million raise in the offseason and still makes this list for the second consecutive season. In a league where every team is searching for guards who can both shoot the three and defend — plus make some plays for others — Alexander-Walker has shown an ability to do all three as a starter in Atlanta, where he signed after leaving the Minnesota Timberwolves in free agency this past summer.
He’s yet another player on this roster putting up career highs in points (19.8), rebounds (3.5), assists (3.7) and steals (1.2) in an expanded role in Atlanta, and should remain a bargain over the final three years of his four-year, $62 million deal.
Contract: $8.4 million
After bouncing around the league for a couple years to begin his career, Merrill has found a home in Cleveland, where the front office essentially chose him over Ty Jerome last summer. While Merrill has had some injury issues, he’s justified that investment with a terrific year.
Merrill, who will turn 30 in May, has been one of the best 3-point shooters in the league this season, shooting 45.8% from 3 on more than seven attempts per game. He is a credible defender, too, as the Cavs’ unit is a few points stingier with him on the court. His four-year, $36 million deal will age nicely and gives Cleveland a valuable third guard to play with either Donovan Mitchell or James Harden.
Contract: $2.5 million
In another injury-plagued season in Memphis, Spencer’s growth has been a positive. The 53rd pick in the 2024 NBA draft, Spencer has become a reliable starter for the Grizzlies this year, averaging 11.4 points and 5.5 assists while shooting 44% from 3-point range.
Spencer’s deal is worth less than 2% of this year’s salary cap and two more seasons. A team option at the end of the contract will give the Grizzlies the chance to keep him for a long time.
Small forwards
Contract: $14.4 million
While Brunson might captain this team, an argument could be made that Avdija is the single-best value in the entire league after turning into an All-Star since being traded to Portland from the Washington Wizards.
Every team is searching for a 6-foot-8 wing that can dribble, pass and shoot — all of which Avdija has showcased as the lead option of the Trail Blazers over the past year. Between this season and the next two, he’s making less than $40 million total. He would easily get more than that on a per-year basis if he was an unrestricted free agent this offseason.
Contract: $7.5 million
While Minnesota has felt the loss of Alexander-Walker after he departed as a free agent this summer, Timberwolves president of basketball operations Tim Connelly found a suitable replacement for him at the trade deadline when he landed Dosunmu from the Bulls for a collection of second-round picks.
Dosunmu has turned himself into a quality 3-point shooter, hitting over 44% of them this season across his time in Minnesota and Chicago, and can do enough defensively and with the ball to give coach Chris Finch the change of pace this group has needed all season. He is likely due a sizable boost from his $7.5 million as a free agent this summer.
Contract: $3 million
San Antonio long ago earned its reputation as one of the shrewdest operations in the NBA, and the 6-foot-7 forward has blossomed into the franchise’s latest under-the-radar find.
A perfect 3-and-D wing to play alongside San Antonio’s ball dominant stars, Champagnie is shooting over 38% from 3-point range on more than six attempts per game and has established himself as a full-time starter on the wing. That has made his current salary — $3 million with a team option for the same amount this summer — all the more valuable.
Power forwards
Contract: $30 million
The Hawks made a bit of a calculated bet when they signed Johnson to a five-year, $150 million extension ahead of the 2024-25 season. At the time, he was just 22 and had played a total of 148 games across his first three seasons. But Johnson rewarded that faith with an impressive 2024-25 season that was cut short by injury before elevating to All-Star status this year in the first season of his extension.
The 6-foot-8 forward has spent much of this season as Atlanta’s primary creator in coach Quin Snyder’s offense, putting up career highs across the board while not seeing much of a drop in efficiency. The Hawks signaled their intention to build around Johnson by trading away former All-Star point guard Trae Young to the Wizards for what amounted to salary relief.
Contract: $19.4 million
The do-it-all forward continues to be a fan favorite in New York. He is a solid defender that plays far bigger than his frame — among players 6-5 or shorter, Hart’s 7.4 rebounds per game lead the NBA — and has become the Knicks’ second-best shot creator behind Brunson. Toss in Hart’s 38.3% shooting from 3-point range, and he remains a very valuable and versatile player.
Hart is under contract for less than 15% of the salary cap for this year and next, plus a team option for the 2027-28 season.
Contract: $9 million
Marshall was an under-the-radar signing when he went from New Orleans to Dallas in 2024, but he has slotted in as a strong rotation player for coach Jason Kidd from the moment he arrived. What Marshall gives back as a 3-point shooter (he’s under 30% as a Maverick) he makes up for as a 2-point shooter (over 60%), and he has the size and strength to guard either forward position.
That makes him more than worth the $9 million he’s owed this year and the $9.4 million he’s owed next season, which should keep him part of what the Mavericks hope will be a speedy return to the playoff mix.
Centers
Contract: $12.9 million
As the past few seasons have placed greater emphasis on offensive rebounding, Robinson’s ability to obliterate the offensive glass has become a tremendous weapon for the Knicks. He’s probably best suited to a bench role in order to manage his workload — injury issues have made him more of a specialist than a 30-minute per game player — but Robinson’s massive presence as an elite offensive rebounder and a rim protector is more than enough to justify his $12.9 million salary this season. It will also make for an interesting free agency period this summer, when the 27-year-old will be unrestricted for the first time in his career.
Contract: $15 million
“Beef Stew” might best be known for his hot-tempered outbursts at a few different points in his career. But Stewart, now in his sixth NBA season, has established himself as one of the league’s top interior defenders, and his frontcourt partnership with All-Star Jalen Duren has allowed coach J.B. Bickerstaff to create one of the league’s top defensive units in Detroit.
At $15 million this year and next, plus a player option for the 2027-28 season, Stewart has a deal that allows him to be a luxury as a high-level backup, but in the right situation, he also has the chance to be a starter.
Contract: $2.3 million
When Boston moved on from Al Horford, Kristaps Porzingis and Luke Kornet last summer, it left a vacuum at center. And while Jaylen Brown and Derrick White have been the biggest drivers of this year’s surprising season in Boston, Queta’s impressive play in the paint has also been a critical piece.
A legitimate 7-footer, Queta is putting up career highs in virtually every category. After starting just six games across his first four NBA seasons, he has 56 starts in 2025-26. He is shooting well over 60% from the field, and the Celtics are almost seven points per 100 possessions better when he’s on the court.
Depth chart
Point guard
Jalen Brunson
Payton Pritchard
Ryan Rollins
Shooting guard
Nickeil Alexander-Walker
Sam Merrill
Cam Spencer
Small forward
Deni Avdija
Ayo Dosunmu
Julian Champagnie
Power forward
Jalen Johnson
Josh Hart
Naji Marshall
Center
Mitchell Robinson
Isaiah Stewart
Neemias Queta
How would the NBA All-Contract team fare this season?
The greatest strength for the All-Contract Team is depth. It has 10 players with an estimated plus-minus better than plus-1 point per 100 possessions, which is more than any actual NBA roster has. (The Oklahoma City Thunder lead the league with nine.)
Shooting is also a major advantage. Four members of the All-Contract Team are making more than 40% of their 3-pointers this season (Merrill, Dosunmu, Spencer and Rollins), while five more players (Hart, Champagnie, Brunson, Alexander-Walker and Pritchard) are in the high 30s on good volume.
But two roster weaknesses put a ceiling on this squad’s potential. The first is perimeter defense, as most guards and wings on this roster profile as serviceable to good defenders rather than elite stoppers.
The second concern is a lack of size. Hart and Marshall are playing up a position if they’re listed as power forwards, and centers Robinson and Stewart are both prone to injury (or suspension, in Stewart’s case). The two big men have combined for just one season reaching 60 games since 2021-22.
Still, with this much depth, spacing and high-end talent — Brunson, Avdija and Johnson give the All-Contract Team three All-Stars, which is more than any actual NBA team this season — the All-Contract Team would be one of the NBA’s best squads if it slotted into the league.
Based on the depth chart, real-life availability and player quality, the All-Contract Team would project for a net rating of about plus-8 points per 100 possessions. That’s in the same range as the Pistons and Celtics, meaning the All-Contract Team would be in contention for a top playoff seed.
This projection predicts the All-Contract Team would have the league’s best offense but a defense that rates as almost perfectly average. That imbalance could prove an issue in the playoffs, where championship teams typically rate in the top 10 on both ends. In all likelihood, the All-Contract Team would be a bona fide contender, but not the title favorite. — Zach Kram