Josh Allen and Six More Bills Who Could Reshape Buffalo’s Salary Cap

The Buffalo Bills are once again facing a familiar offseason challenge: finding ways to create salary cap space in order to add to a roster that hopes to contend.

While cuts and trades grab headlines, contract restructures remain one of the most effective and least disruptive tools available to the front office. For Buffalo, several key veterans have contracts that are already structured in a way that makes cap relief possible.

Before looking at the players, let's have a quick refresher. A salary cap restructure works by converting a portion of a player’s base salary into a signing bonus.

That bonus is then spread evenly across the remaining years of the contract, up to a maximum of five seasons under NFL rules. Because base salary counts fully against the cap in the current year while signing bonuses are prorated, this conversion lowers the player’s immediate cap hit. However, that doesn't mean the money is gone from the cap forever.

The salary owed becomes fully guaranteed once converted and does not disappear, instead shifting cap charges into future seasons. Teams will even often add void years to extend the proration, increasing future dead cap once the contract expires.

For the Bills, there are quite a few players eligible to restructure that will let them go from being roughly $9M-$12 million over the cap to as much as $40-$60 million under.

At the top of the list is Josh Allen. Restructuring the quarterback’s contract would free up approximately $12.56 million this season. Allen’s deal, which he signed last year, was intentionally built with flexibility, making restructures a realistic and expected outcome.

Along the offensive line, Dion Dawkins could create roughly $11.37 million in cap space, while Spencer Brown would add $10.6 million.

Among skill position players, Dawson Knox could free up $6.9 million, while Josh Palmer offers a $6.5 million option. Restructuring Palmer feels unlikely at this point, but it's there if they feel they need it to make a move.

On defense, Ed Oliver could generate $8.88 million if the Bills choose to go the restructure route. That move would further solidify long-term financial commitment along the defensive interior.

In the secondary, Taron Johnson could clear $5.56 million while keeping one of the historically better nickel corners on the roster. That said, depending on the philosophy of new defensive coordinator Jim Leonhard, Johnson is also a potential release candidate as well. 

Collectively, these restructures could create significant breathing room under the cap. The cost is future flexibility, but for a team still firmly in a win-now window, the Bills may view that tradeoff as necessary.

Bills Roundtable also offers a fan community and message board. We’d love to have you join us to talk all things Bills. Click the “Join” button at the top of the page to join our community for free.