49ers Rumors: George Kittle, Trent Williams Restructure Deals amid Nick Bosa Contract

The San Francisco 49ers restructured the contracts of tight end George Kittle and offensive tackle Trent Williams as they finalized a record-setting extension for defensive end Nick Bosa.

The 49ers converted $10.6 million of Kittle's base salary and $18.2 million of Williams' base salary into signing bonuses, creating $23.2 million in cap space in the process, according to Field Yates of ESPN. Kittle had a void year added to his contract in 2026 and Williams in 2027 as part of the restructures.

San Francisco had been waiting for the NFL to lift its top-51 rule at 4 p.m. ET Wednesday in order to perform the restructures. Under the league's collective bargaining agreement, only the top 51 salaries on a roster count toward their cap from the first day of the league year until the Wednesday before Week 1.

The 49ers inked Bosa to a five-year, $170 million extension Wednesday, making him the highest-paid player in NFL history in the process, according to ESPN's Adam Schefter. The deal carries $122.5 million in guarantees.

Bosa was set to make $18.9 million in base salary for the 2023 season in the final year of his rookie contract. The full structure of Bosa's deal has not been made available, but it's likely the deal is structured to lower his cap hold from that $18.9 million number as well.

The 49ers have something of a contract reckoning coming in 2024, as they were already set to be straddling the projected cap without even factoring in Bosa's new deal. We all have enough cap knowledge at this point to know those numbers can massaged, but Williams ($31.6 million), Deebo Samuel ($28.6 million), Arik Armstead ($25.9 million), Fred Warner ($24.5 million) and Kittle ($22 million) all have massive cap numbers to contend with.

San Francisco will greatly benefit in having the NFL's cheapest starting quarterback for the next couple seasons, with Brock Purdy set to count for no more than $1.1 million over the life of his rookie deal that runs through 2025. That said, Bosa is the latest in a series of massive contracts handed out by this front office.

At some point, something's going to have to give with this loaded roster.