McKinnon, 27, signed a four-year, $30 million deal with the 49ers in 2018. He was set to count $8.55 million against the salary cap in 2020. The final year of that deal has been eliminated, essentially making it a one-year contract.
Below is the contract breakdown of McKinnon's restructured deal, courtesy of OverTheCap.com. The $4 million remaining from his initial contract's signing bonus has been spread out over the next two years, which is why you see information for 2021.
2020:
$910,000 base salary
$2 million prorated bonus
$250,000 per-game roster bonus ($15,625 per game)
$2.91 million salary-cap hit
2021:
No base salary
$2 million prorated bonus
$2 million salary-cap hit
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