Here is a breakdown of the Philadelphia 76ers' salary cap situation. # Current Status The Sixers are: - Over the cap. - Over the tax. - Hard-capped at the 1st apron ($209m) - Have used their full non-taxpayer mid-level exception. - used $9m of the NTMLE on Wade and $6m on Simons. - Have $2.062m of their bi-annual exception left. - used $3.4m on Hukporti. - Have a $4.2m trade exception from the Jared McCain trade. Full details are in the spreadsheet below. # Long-term breakdown *Note: in the first column after a player's current salary is finished, I have included whether he will be restricted (RFA) or not (UFA) following the conclusion of his deal, and whether he will have Bird, Early Bird, or non-Bird rights when he becomes a free agent.* <iframe width=900 height=1400 src="https://docs.google.com/spreadsheets/d/18uMx4vxuhNsma7LB4Bfw5pjvYLhUZk2ici9IKYw_iRg/edit?usp=sharing"></iframe> # Two-way contracts - Rayan Rupert - Caleb Love *Two-way contracts are hybrid NBA/G-League contracts, which do not count against an NBA team's roster limit. Teams are allowed to have up to three players on two-way contracts at any time.* # Trade restrictions The players in the table below cannot currently be traded. Players ~~crossed off~~ are players who previously had trade restrictions, but those restrictions have expired, and they are now eligible to be traded. | Player | Date Eligible | Reason | Duration | | ---------------------- | -------------- | ----------------- | ---------------------------- |