Supermax deals at stake and more NBA bonuses to watch

Once again, we're breaking down the NBA players with bonuses to watch in the 2018-19 season. In total, there are 44 players with incentives, an increase of 10 from 2017-18.

We also look at the seven players who could be supermax eligible after this season, including one player who could be in line for the largest contract in NBA history if he were to earn All-NBA this season.

The newcomers

Nikola Jokic

The center, signed to a $142.7 million contract this summer. has bonuses in his contract if Denver gets back to the playoffs for the first time since 2013. Jokic will earn $431,000 for reaching Round 1 and an additional $431,000 for advancing to the Round 2.

The combined bonuses would see his cap hit increase to $25.4 million, the same as Philadelphia's Joel Embiid.

Clint Capela

Consider the Capela contract a bargain for the Rockets. Not only does the $15.4 million cap hit this season rank No. 19 among centers -- behind Bismack Biyombo, Ian Mahinmi and Timofey Mozgov -- but the Rockets dangled a carrot with $2 million in annual bonuses.

A good problem for Houston's front office: $1 million of the bonus will come by reaching the Western Conference finals for a second consecutive season. Capela has $500,000 of bonuses if he plays at least 2,0000 minutes and his defensive rebounding percentage is greater than 30. Both set of bonuses are deemed likely and are factored into his $15.4 million salary.

Failing to reach both set of bonuses not only would save the team $1.5 million in salary but $2.6 million in luxury tax savings.

Capela will be rewarded an additional $500,000 if his free throw shooting improves to 65 percent on at least 150 made shots. In 2017-18, Capela shot a career high 56 percent from the line.

Aaron Gordon

The forward position in the Eastern Conference has a void with LeBron James in the West, and Gordon finally has a coach in Steve Clifford who brings stability to the organization, giving him a chance to earn a $500,000 bonus by making his first All-Star team.

Gordon's two additional potential bonuses that would be added to his $21.6 million salary: All-NBA and All-Defense nods.

Gary Harris

While Harris signed his $74 million rookie extension in October 2017, the bonuses attached to the deal don't start until this season, when the contract kicks in.

There are two bonuses that are realistic for Harris this season.

1. $350,000 for the Nuggets reaching the second round

2. $500,000 for winning most improved player

The Nuggets are a likely playoff team this season, and Harris has improved in each of the past four seasons.

Jusuf Nurkic

After playing in 79 games last year, Nurkic has to appear in 70 games or more and have the Trail Blazers win 50 games to earn $1.25 million. The bonus is deemed unlikely on the cap sheet because Portland won 49 games last season.

Nurkic earning the bonus would cause the Blazers' tax bill to increase from $12.6 million to $14.7 million.

Davis Bertans

The Spurs are known around the league for putting less traditional bonuses in player contracts.

Bertans must reach 70 games played, 165 made 3-pointers and 6.5 defensive rebounds per 36 minutes to earn $250,000.

The Jazz teammates

The Jazz lead the league with 11 players who have incentives in their contracts.

Derrick Favors has $2.8 million in incentives, $900,000 of which are deemed likely. Keep an eye on his box scores. There is a total of $650,000 broken into three different incentives that take into account total minutes played divided by rebounds, assists and blocks. Favors must appear in 67 games or more to be eligible for each incentive. All three were deemed unlikely last season but are within reach.

Dante Exum is the X factor for the Jazz. Since playing the full 82 games in his rookie season, Exum has appeared in only 80 games over the past three years.

Despite two years missed with significant injuries, Utah invested in the 23-year-old this summer with a three-year, $27.3 million contract. If Exum can stay healthy and appear in 67 games, the guard will earn an additional $200,000. Playing more than 72 games will see him receive another $200,000. Exum will also receive $100,000 if his defensive rating is below 100 in a minimum of 67 games played.

Raul Neto has a $50,000 unlikely bonus for games played (67), minutes (600) and a defensive rating less than 100.

The Jazz are well positioned below the luxury tax even if all three players reach their unlikely bonus criteria.

All-NBA and the supermax

Next season, Anthony Davis is eligible for a five-year, $235 million supermax extension, having been named All-NBA in two consecutive seasons. The final two seasons of the extension would see Davis receive a record high $50.3 million and $53.6 million. The center is not eligible to sign the deal now because he is one year shy of the years of service criteria (seven or eight years).

There are seven players to keep an eye on this season.

• Klay Thompson
• Draymond Green
• Damian Lillard
• Kemba Walker
• Karl-Anthony Towns
• Devin Booker
• Giannis Antetokounmpo

The six players except for Giannis would be eligible for supermaxes next summer by making any All-NBA team, winning MVP or being named Defensive Player of the Year. If eligible, Antetokounmpo will have to wait until 2020 to sign a projected $241 million extension, a league record.

Towns and Booker recently signed $158 million extensions but negotiated All-NBA language into their contracts. Towns will be eligible for 30 percent of the cap if he hits any of supermax criteria, increasing his salary to $190 million. Booker is scaled to the different All-NBA teams: 27.5 percent  for third team, 28.5 percent for second team and 30 percent for first team.

Walker and Thompson will be free agents in 2019 and can sign for five-years, $221 million next July -- only with their current teams -- if they meet the criteria.

Lillard has two more years remaining on his contract and can become eligible for a four-year, $186.6 million extension that would start in 2021-22. The final year in the extension would top $50 million.

Green would be eligible for a five-year, $235 million extension that would start in 2020. Keep in mind that because of Stephen Curry's contract, Golden State can sign only one more player to a supermax.

Of course, for any of these players, meeting the required criteria does not guarantee that the team will offer such a contract.

The impact of the luxury tax

The 22 teams below the luxury tax have a rooting interest in Portland's  Maurice Harkless, Miami's  Kelly Olynyk and Toronto's  Kyle Lowry. Those squads are projected to receive $4.9 million in luxury tax distribution, but that number could shrink if those three (along with Capela) miss out on their bonuses.

For a third consecutive season, Harkless has a $500,000 bonus for 3-pointers attempted and 3-point percentage. Missing out on the bonus would save the Trail Blazers $875,000 in luxury tax payments.

Olynyk was the big winner last season with $1.4 million in bonus. The Heat reaching the first round ($400,000) and the forward played in more than 70 games ($1 million), increasing his base payment from $11.1 million to $12.5 million. The team will save $2.5 million toward the luxury tax if both bonuses are not reached this season.

Don't be surprised to see the Raptors' $34 million luxury tax bill increase by the end of the season. Not only does Kyle Lowry have $200,000 of likely bonuses for appearing in the All-Star Game again, but he also has an additional $1.5 million of unlikely (but possible) team achievements -- reaching the Eastern Conference finals, the NBA Finals and winning it all.

One more thing

We do have to mention Philadelphia 76ers center Joel Embiid.

Though the All-Star does not have the same financial incentives like last season, when an All-NBA first team nod would have earned him an additional $30 million, Embiid does have a minute clause that impacts future earnings.

If Embiid plays a minimum of 1,650 regular-season minutes in three consecutive seasons during his current deal -- or three of four, including the 2017-18 season (already achieved) -- his contract starting in 2020-21 or 2021-22 will become guaranteed, even if he suffers an injury to his feet or back.

Other players with bonuses

• Dewayne Dedmon (Atlanta) ¹
• Jeremy Lin (Atlanta)
• Miles Plumlee (Atlanta)
• Marcus Smart (Boston) ¹
• Kenneth Faried (Brooklyn)
• Bismack Biyombo (Charlotte)
• Omer Asik (Chicago)
• Paul Millsap (Denver)
• Jon Leuer (Detroit)
• Victor Oladipo (Indiana)
• JaMychal Green (Memphis)
• Dion Waiters (Miami)
• John Henson (Milwaukee) ¹
• Tony Snell (Milwaukee)
• Jrue Holiday (New Orleans) ¹
• Nikola Mirotic (New Orleans)
• Alexis Ajinca (New Orleans)
• Solomon Hill (New Orleans)
• Dennis Schroder (Oklahoma City)
• Nikola Vucevic (Orlando)
• Evan Fournier (Orlando)
• Wilson Chandler (Philadelphia)
• Tyson Chandler (Phoenix)
• TJ Warren (Phoenix)
• Rudy Gobert (Utah) ¹
• Ricky Rubio (Utah) ¹
• Thabo Sefolosha (Utah) ¹
• Joe Ingles (Utah)
• Alec Burks (Utah) ¹

_{1. Bonus is considered likely}