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About the Author: Joshua Queipo

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Josh Queipo joined the Pewter Report team in 2022, specializing in salary cap analysis and film study. In addition to his official role with the website and podcast, he has an unofficial role as the Pewter Report team’s beaming light of positivity and jokes. A staunch proponent of the forward pass, he is a father to two amazing children and loves sushi, brisket, steak and bacon, though the order changes depending on the day. He graduated from the University of South Florida in 2008 with a degree in finance.
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The details are finally in on Tristan Wirfs record-setting contract. And now we can see how it compares to other premier tackles in the game. Let’s start with some key takeaways.

Extension Length: Five Years (Six Years Total)

Value: $140,625,000 ($158,869,000 Total)

Total Guaranteed: $88,244,000 ($70 million in new guarantees)

Fully Guaranteed: $52,244,000 ($34 million in new guarantees)

Wirfs has set records for average per year, guaranteed money while ranking second behind Giants left tackle Andrew Thomas in fully guaranteed money.

Tristan Wirfs’ Cash Flows

Bucs Lt Tristan Wirfs

Bucs LT Tristan Wirfs – Photo by: Cliff Welch/PR

Tristan Wirfs will receive $26,244,000 in 2024. For comparison purposes this is considered “year zero” of the deal because he was already under contract for 2024 before the extension. This total is an $8 million lift over what he was set to receive from that 2024 salary.

Wirfs will earn $34 million in new cash by the end of the first year of the extension. That ranks him fourth behind Christian Darrisaw ($45 million), Penei Sewell ($40 million) and Andrew Thomas ($35.4 million).

By the end of 2026 Wirfs will have earned $60 million in new cash, ranking him second behind just Sewell ($64 million). And through the first three years of the contract Wirfs will trail just Sewell again $86 million to $90 million. It wouldn’t be until the fourth year of the extension that Wirfs topples Sewell in cash flow ($112.6 million to $112 million).

The structure of these payments shows the Bucs did well in the deal in two key areas. First off, considering Wirfs is the most decorated tackle out of all the players who have signed deals this offseason, for him to not top the others in early cash flows should be considered an immediate win for the team. Secondly, by evenly spacing the cash flows and not front-loading them, it reduces the chances that Wirfs will want to re-negotiate his contract in 3-4 years before the deal expires.

Cap Hits

Bucs Lt Tristan Wirfs

Bucs LT Tristan Wirfs – Photo by: USA Today

The Bucs reduced Tristan Wirfs’ 2024 cap hit by over $12 million with the extension. They reduced his base salary from $18.288 million to $1.244 million and then paid him a $25 million roster bonus that prorates over the 2024-2028 seasons. This means he will count just $6,606,582 against the 2024 salary cap.

He will receive a $26 million base salary in each of 2025, 2026 and 2027 and count $31,362,582 against the salary cap for each of those years. In 2028 he has a $26.6 million salary and will count $31.6 million against that year’s salary cap. In 2029, Wirfs has a $25.525 million base salary along with a $2.5 million roster bonus for a total salary cap hit of $28.025 million.

The only parts of those payments that are fully guaranteed are his 2025 and 2026 payments. But the Bucs are rolling his guarantees. If Wirfs is on the roster the fifth day of the 2025 league year his 2026 salary becomes guaranteed. If he is on the roster the fifth day of the 2027 league year $10 million of that year’s salary is guaranteed.

This means that if for some reason the Bucs needed to get out of the deal early they could do so before the fifth day of the 2027 league year for just a $10,362,586 dead cap hit for that year (assuming they don’t restructure anything prior to that). Most likely the team will restructure portions of 2025 and 2026 giving Wirfs more security that he will see at least four of the five years on the extension.

Cap Flexibility

The Bucs will have a good amount of flexibility to reduce future cap hits for Tristan Wirfs. Currently his deal is set to have no dead cap when it expires. But if the Bucs need cap space from 2025-2029 they have plenty of opportunities to convert salary to pro-rated bonuses and reduce his cap hits. The team can create up to $19.864 million in space in 2025, $19.828 million in 2026, $19.724 million in 2027, $20.168 million in 2028 and finally $19.272 million in 2029.

The total deal serves both sides as Wirfs, rightfully, gets to be the highest paid offensive tackle in the league while still ranking in the top 3-5 in his position group for years 1-3 cash flows. The Bucs get cap flexibility, a crucial fifth year on the deal and cash flows that don’t entirely break the bank early on in the deal.

This deal wraps up a busy offseason for general manager Jason Licht and assistant general manager Mike Greenberg. Looking at the six main players the team looked to retain/extend this offseason (Wirfs, Lavonte David, Baker Mayfield, Mike Evans, Antoine Winfield Jr. and Chase McLaughlin) the team has committed to contracts totaling $386,525,000 in value along with $171,244,00 in full guarantees.

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