Cap Watch: How the 76ers Are Already Over the First Apron

By the 76ers Nightly Desk · Wednesday, October 7

Philadelphia's payroll sits at $213.2 million, already above the $209.0 million first apron and closing in on the $221.7 million second apron. Embiid, Brown, Maxey and Edgecombe make up most of that number, and three of those deals get raises next season.

76ers Nightly artwork — Illustration by Hoops Nightly.

How far over the apron are the Sixers?

Philadelphia's payroll is $213.2 million, which clears the $209.0 million first apron by $4.2 million and sits $8.5 million below the $221.7 million second apron. The tax line itself is $200.4 million, so this isn't a team flirting with the tax, it's one already past the next threshold up.

Which contracts make up most of the bill?

Joel Embiid is the largest number at $58.1 million, with Jaylen Brown just behind at $57.1 million after his trade from Boston. Tyrese Maxey is at $40.8 million, and the rookie-scale group starts with VJ Edgecombe at $11.7 million and Dean Wade at $9.0 million. Those five deals are the backbone of the apron number.

What changes next season?

Nothing gets cheaper. Embiid's salary rises to $62.7 million in 2027-28, Brown's to $61.0 million, and Maxey's to $43.6 million, all built-in raises on existing deals. Anfernee Simons ($6.3 million) and LeBron James ($4.1 million) both hold player options that year, while Justin Edwards and Adem Bona carry team options Philadelphia has to decide on.

Where is the actual flexibility?

Not in the top of the roster. Dominick Barlow's $3.4 million is a team option, as are Edwards and Bona for 2027-28, but Embiid, Brown and Maxey are locked in for years. What room exists sits at the bottom, in minimum-salary spots like Saint Thomas, Jameer Nelson Jr. and Tacko Fall, each at $1.4 million.

What draft capital is still clean?

Philadelphia owns its 2027 first- and second-round picks outright, plus a protected 2028 first, its own 2029 second and its own 2030 first. The rest comes with strings: the 2028 second is conditional to Brooklyn, the 2029 first is a swap, and the 2030 second is owed to New York.

The verdictThis roster costs what it costs because Embiid, Maxey, Brown and James were all brought in to win now. At $213.2 million and already past the first apron, there isn't much room left to add anything beyond what's already on the books.

Are the 76ers in the luxury tax this season?

Yes. Philadelphia's $213.2 million payroll is above both the $200.4 million tax line and the $209.0 million first apron.

Do the Sixers control their own 2027 first-round pick?

Yes, that pick is Philadelphia's own, with no protections or swaps attached.