Agent's Take: Tom Brady leads list of NFL's most underpaid of 2015By Joel Corry | Former Sports Agent CBS SportsDecember 8, 2015 4:20 pm ET 
The NFL salary structure is imperfect because a player's salary doesn't always match his production. This is especially true with draft choices, since their compensation is dictated by draft position. Highly productive older veterans, except quarterbacks, have a difficult time getting lucrative long-term deals because teams are afraid of a drop-off in play as these players age.Here's a look at some of the NFL's most underpaid players grouped by the positions used for franchise player designations. A player had to be eligible to renegotiate his contract under the NFL's Collective Bargaining Agreement in order to be considered. Players drafted during the last three seasons (2013 through 2015), like Odell Beckham, Aaron Donald, DeAndre Hopkins and Khalil Mack, have been excluded because they won't be able to sign new deals until the end of the third year of their rookie contracts.Overall contract packages of players were evaluated in addition to 2015 compensation. Age was also a factor. This means someone like safety Charles Woodson's value (one year worth up to $4.95 million through incentives) is discounted even though he should get All-Pro consideration at 39 years old. If he were a decade younger, a contract at the top of the safety market would be warranted.OFFENSEQuarterbackTom Brady, New England PatriotsContract Value: $27 million/3-year extension ($9 million per-year average)2015 Compensation: $8 millionFuture Compensation: $9 million in 2016; $10 million in 2017The big hometown discount Brady took in a 2013 offseason contract renegotiation that freed up substantial salary cap room for the New England Patriots over the next two seasons hasn't become a trend among superstar players. Brady received $33 million, which was fully guaranteed, in the first two years of the new deal instead of the $30 million he was scheduled to make in the remaining two years of his old contract. The final three years of Brady's pact (2015 through 2017) for $24 million were guaranteed for injury at signing. These years also became guaranteed for skill (without an offset) by him being on New England's roster for the final game of the 2014 regular season. Right before the playoffs started, Brady gave up the skill guarantee in these three years. In exchange, $1 million was added to each of his remaining base salaries.If Brady had opted for a deal at his market value in 2013, the average of the new contract years would have been in excess of $20 million per year. Had he played out his contract, Brady could have leveraged New England's Super Bowl XLIX victory into a three-year deal at more than $22 million per year to overtake Aaron Rodgers as the NFL's highest-paid player.Kirk Cousins, Washington RedskinsContract Value: $2,572,688/4 years ($643,172 per-year average)2015 Compensation: $660,000Future Compensation: In contract yearCousins, as the NFL's lowest-paid starting quarterback, has capitalized on head coach Jon Gruden's decision to start him over 2012 Offensive Rookie of the Year Robert Griffin III. He has earned NFC Offensive Player of the Week honors twice this season. As an ascending player that has demonstrated he can be an effective starter, the Redskins shouldn't balk at paying Cousins in the neighborhood of the average starting quarterback. According to NFLPA data, this figure is currently $13,324,313.A franchise tag won't be out of the question to keep a quarterback-needy team from making a run at Cousins if he can get the Redskins to the playoffs through strong play during the last quarter of the season. The non-exclusive quarterback franchise tag should be $19.671 million with a $153.4 million 2016 salary cap, which is the high end of salary cap projections given to NFL teams last week. Some of the same analysis applies to Brock Osweiler with the Denver Broncos, who is more of an unproven commodity.Tyrod Taylor, Buffalo BillsContract Value: $3.35 million/3 years ($1.15 million per-year average)2015 Compensation: $1.15 millionFuture Compensation: $1 million (will increase from $500,000 to $1 million based on playing time)Taylor is the NFL's lowest paid starting quarterback that isn't on a rookie contract after unexpectedly emerging from a three-way quarterback competition during the preseason. Even though an additional $7 million is available to Taylor over the life of the contract, it doesn't adequately address his salary inequity. Fortunately for Taylor, his 2017 contract year for $1.2 million is voiding because he will play at least 50 percent of Buffalo's offensive snaps this season.In hindsight, Taylor should have opted for a one-year contract with less money, because a Nick Foles-type deal from the Bills would have been conceivable. Foles signed a two-year, $24.5 million contract extension (worth a maximum of $38 million through incentives) with the St. Louis Rams in the preseason containing $13.792 million in guarantees. There's also a mechanism to void the final year of Foles' deal with outstanding performance.Others: Brock Osweiler, Denver Broncos ($3,516,678/4 years, contract year)Running BackDoug Martin, Tampa Bay BuccaneersContract Value: $6,787,528/4 years ($1,696,882 per-year average)2015 Compensation: $1,315,572Future Compensation: In contract yearMartin is taking advantage of Tampa Bay declining to pick up his fifth-year option in 2016 for $5.621 million. The NFL's second-leading rusher with 1,133 rushing yards, Martin is on pace for a career-best 1,511 yards. Head coach Lovie Smith recently indicated that retaining Martin is a priority. Unfortunately, Martin plays the wrong position to truly take advantage of his success. It has been a buyer's market with running backs during free agency in recent years. Nonetheless, Tampa Bay could re-sign him to a long-term deal averaging in the neighborhood of the declined option-year amount.Others: Chris Johnson, Arizona Cardinals ($1.15 million/1 year, includes $280,000 of incentives earned); Lamar Miller, Miami Dolphins ($3.468 million/4 years, contract year)For the complete list....link
