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本帖最后由 天策-凌依 于 2022-2-21 15:39 编辑 & v0 O( t1 V3 m5 y( `9 Y/ \3 A
, @ W) k2 o5 b7 ^! m) f7 B% f球队工资帽（Salary Cap），是由上一赛季的球队相关收入（BRI）的51%减去分红后，除以球队总数得出的可用于球员工资开销的最大限额。球队总薪金如果超过了薪金上限，将不能签约自由球员（但是仍然可以利用特殊条款来获得自由球员）。 2 a* Q/ f9 R* N* w; l
NBA亦设有豪华税水平线，由上一赛季BRI的61%减去分红后再除以球队总数（30）得出，总薪金在该水平线之上的球队需向NBA交纳豪华税，对超出的数额征收100%的税款。不过NBA同样设有球队总薪金的下限，取值为工资帽的75%，如果球队工资总额达不到这个数目的话也要罚款，款额将退还给该队球员；但是基本上所有球队的薪金总额都是在工资帽以上的。每年7月1日起，将会有一段至少一个星期以上的时间为球员交易保护期（Moratorium Period），期间球队不能与自由球员签约以及交换；保护期结束后的第一天，NBA将宣布下个赛季的薪金上限、豪华税水平等相关内容，而从宣布的一刻起，新赛季的球队交易将正式展开。
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2007年7月11日，NBA公布了2007-08赛季的薪金上限为5563万美元，豪华税水平则为6786.5万美元。而上个赛季（2006-07赛季）共有五支球队需缴纳豪华税，税款最高的纽约尼克斯高达4510万美元。 ' }" q5 f$ ?" U3 C
特殊条款 特殊条款是针对工资帽而制定的特例。包括有拉里·伯德条款、中产阶级条款、一百万特例、底薪特例等，总薪金超过薪金上限的球队可以使用这些条款来与自由球员签约。不过球队对这些条款的运用也有限制，如中产阶级条款每个赛季只能对一名球员使用，而一百万特例不能连续两个赛季采用。
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