The San Francisco 49ers head into the 2026 season with nearly $72 million in available cap space. The idea is to roll over as much of that figure into next season, as some of the recently signed contracts will toll moving forward. The 49ers are loaded with high-end talent, and as such, they are rewarded accordingly. The structure of the contracts for their cornerstone players is interesting. The base salary sits at just over a million for almost all the 49ers stars, with bonuses as the main driver of yearly salary.
Which 49ers contracts are the best and worst for 2026? All numbers cited are from OverTheCap.com.
Best: RT Colton McKivitz ($1,215,000 base salary, $3,928,555 prorated bonus, $830,000 non-prorated bonus, $2,045,000 guaranteed, and $5,823,555 cap number)
There is an argument and, at the very least, an honorable mention for Osa Odighizuwa for best contract, as the defensive tackle has a guaranteed salary just above McKivitz. As far as bang for your buck goes, McKivitz is the best bargain on the 49ers roster. Trent Williams rightfully gets the attention on the offensive line, but McKivitz has quietly carved himself out as a solid right tackle. Whether you agree with the 49ers’ offensive line philosophy or not, drafting Mike McGlinchey, then allowing him to walk and replacing his production for pennies on the dollar, is good business.
As far as tackles in the NFL go, Pro Football Focus ranks McKivitz 8th (!!) in the NFL with an offensive grade of 84.2. For what it’s worth, Williams is ranked 3rd. As a run blocker, McKivitz ranks 4th with a grade of 90.4. While his pass-blocking grade takes a step back, it still sits at a respectable 72.6. Tackle is a premium position in the NFL. The 49ers have found production for a fraction of the cost in McKivitz.
Worst: WR Brandon Aiyuk ($1,215,000 base salary, $7,363,790 prorated bonus, $5,387,000 non-prorated bonus, $0 guaranteed money, and $13,665,790 cap number)
Is this choice low-hanging fruit? Absolutely. However, this is an easy selection. Until Aiyuk applies for reinstatement, the 49ers aren’t on the hook for any money, but if he does and reports to the building, the 49ers will likely release him and have to take on the dead money, which mirrors his prorated bonus number. On the bright side, the 49ers stand to save $6,302,000 in salary cap.
The reason for the selection of Aiyuk as the worst is that the 49ers will receive relatively no return on investment on the contract they handed him. We’ll always have 2023, but man, this contract is brutal and will likely stop the 49ers from handing out another extension to a receiver. Godspeed, Ricky Pearsall.
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