Nick Bosa Reportedly Agrees to 49ers Contract Restructure, Updated NFL Salary Cap

The San Francisco 49ers opened up additional cap space by restructuring Nick Bosa's contract.

Per NFL Network's Tom Pelissero, the Niners did a simple restructure to clear $17.2 million against their 2026 cap.

Pelissero added that Bosa will still earn the $23.2 million he was originally owed for the upcoming season. The 49ers are now up to $42.4 million in cap space after the move.

The 49ers have now gained $38 million in cap space over the past two days. It was announced on Friday that the NFL made annual adjustments to team cap figures, with San Francisco getting the second-biggest adjustment.

Adjustments include things ranging from incentives likely or not likely to be earned to credits and repayments from insurance policies taken out on player contracts.

The 49ers had the fourth-most games missed due to injuries last season. Bosa was a big part of that equation because his season ended in Week 3 due to a torn ACL.

Bosa's original 2026 cap hit of $42.02 million would have been the highest on San Francisco's roster. He is now third behind Trent Williams ($38.8 million) and Brock Purdy ($24.8 million).

There was a path for the 49ers to move forward without touching Bosa's contract, especially since Pelissero pointed out it will raise his 2027 cap number to $54.9 million.

Bosa will have the sixth-biggest cap hit in the NFL in 2027 as things stand. The only other non-quarterback in the top 10 is Minnesota Vikings wide receiver Justin Jefferson at No. 9 ($49.5 million).

However, the 49ers are also trying to negotiate a new contract with Williams. Even though there have been rumors that they are open to trading their star left tackle, ESPN's Adam Schefter said this week the team isn't shopping him nor is he expected to be moved.

Bosa remains under contract through the 2028 season. He had three quarterback hits and two sacks in his three starts last year.

The 28-year-old has 168 quarterback hits and 64.5 sacks in 85 career games since entering the NFL in 2019. He was named Defensive Player of the Year in 2022 after leading the league with 18.5 sacks.