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Here are incentives Kevin Durant and Kyrie Irving must hit to get max salaries

Boston Celtics v Golden State Warriors

OAKLAND, CA - MARCH 5: Kyrie Irving #11 of the Boston Celtics speaks with Kevin Durant #35 of the Golden State Warriors after the game on March 5, 2019 at ORACLE Arena in Oakland, California. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, user is consenting to the terms and conditions of Getty Images License Agreement. Mandatory Copyright Notice: Copyright 2019 NBAE (Photo by Noah Graham/NBAE via Getty Images)

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Kevin Durant and Kyrie Irving, according to initial reporting, took discounts so the Nets could sign DeAndre Jordan.

That isn’t the full story.

Both Durant ($38,199,000) and Irving ($32,742,000) can get their full max salaries next season. They just must hit incentives.

Brooklyn cleverly structured Irving’s contract to maximize cap space. The Nets had enough cap space for his base salary plus incentives. But once signed, Irving counted toward the cap at only his base salary plus likely incentives. Unlikely incentives – by definition, ones he wouldn’t have achieved last season – stop counting once he’s signed. So, that offered wiggle room used to get Jordan.

Irving has $1 million of unlikely incentives next season divided into eight $125,000 possible bonuses, according to Zach Lowe and Bobby Marks of ESPN: Irving can trigger the bonuses by:

  • Playing 70 games
  • Playing 60 games and averaging fewer than 2.4 turnovers per game
  • Playing 60 games and averaging 4.6 free-throw attempts per game
  • Shooting 88.5% on free throws
  • Making 2.8 3-pointers per game
  • Committing fewer than 2.1 fouls per game
  • His team scoring 114 points per 100 possessions with him on the floor
  • His team allowing 106 or fewer points per 100 possessions with him on the floor

These are all in reach for Irving, but none are locks. I’m surprised his incentives are set as so difficult. There were ways to structure these as more likely while remaining technically “unlikely.” Irving is a superstar. He had all the leverage.

Still, I doubt he’s fretting over $1 million.

These incentives carry through the other three years on his contract and presumably increase as his salary rises. So, there’s more than $4 million at stake. Again, I doubt Irving is too concerned.

Durant also has $1 million of incentives. He can get the bonus with any of the following:

  • His team making the playoffs
  • His team winning at least 43 games
  • Playing 50 games
  • Making an All-Star team

The individual honors seem highly unlikely next season with Durant sidelined by a ruptured Achilles. The Nets will probably win enough for Durant to qualify, anyway.

I see no roster-building reason Durant, who was acquired in a sign-and-trade with the Warriors, has incentives in his contract. Durant could have seemingly signed a straight max deal and left Brooklyn the same flexibility to sign Jordan and do everything else this summer.

My best guess: Durant wanted to show a shared sacrifice with Irving. That’d be in-character for Durant.

There are a lot of good vibes coming from Brooklyn right now.