Philadelphia's payroll is $206.6M against a $200.4M tax line, and the 2027-28 sheet is built on Embiid, Brown and Maxey. The flexibility is thinner than a 7-1 start makes it look.
Where does the payroll sit against the tax and the aprons?
Total payroll is $206.6M. That is above the $200.4M luxury tax line and below the $209.0M first apron. The second apron is $221.7M and the salary cap is $165.0M. So Philly is paying tax, but it has not climbed through the first apron. That lane is narrow, and any salary added midseason has to be weighed against it.
Who is eating the money, and does it grow?
Joel Embiid is at $58.1M, Jaylen Brown $57.1M and Tyrese Maxey $40.8M, then it drops to VJ Edgecombe at $11.7M and Dean Wade at $9.0M. Next season the trio rises to $62.7M, $61.0M and $43.6M. Embiid has played 6 of 8 games this season. The most expensive player is the one who keeps missing time.
What actually comes off the books next season?
Not much that matters. Dominick Barlow's $3.4M team option, Ariel Hukporti's $3.4M, Jabari Walker's $2.6M and Kentavious Caldwell-Pope's $2.4M are on this year's sheet but not next year's. The 2027-28 sheet lists ten contracts. Options on Anfernee Simons ($6.3M, player), LeBron James ($4.1M, player), Justin Edwards ($2.6M, team) and Adem Bona ($2.5M, team) are small money.
What picks can the front office actually move?
Philly owns its 2027 first and second, its 2029 second and its 2030 first. The 2028 first is protected and the 2029 first is a swap, so neither is clean. The club also owes its 2030 second to New York, and its 2028 second is conditional to Brooklyn. That is a thin pile of assets for a team trying to add salary and stay under the first apron.
Are the 76ers over the luxury tax?
Yes. Payroll is $206.6M against a tax line of $200.4M, though it is below the $209.0M first apron.
How much do Embiid, Brown and Maxey make?
This season they make $58.1M, $57.1M and $40.8M. Next season they make $62.7M, $61.0M and $43.6M.
