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The NBA's second apron is, essentially, a hard salary cap of $207,825,000.
The restrictions, which impact a team's ability to operate in the draft, free-agency and trade markets, are so punitive from a roster-building standpoint that it makes little sense to spend above the limit. It is even worse if a team spends into the second apron in consecutive years, as luxury-tax penalties only increase.
Which brings us to the Boston Celtics, whose player salaries exceeded the second apron this past season, as they pursued a repeat championship. That quest fell short in the second round of the playoffs, as their superstar, Jayson Tatum, ruptured his right Achilles' tendon. That combination of events, which also affects their ability to contend next season as Tatum recovers, signaled several cost-cutting measures.
Between salary and luxury taxes, the Celtics were on pace to spend almost $500 million in payroll for next season. That was untenable, especially for a team that no longer feels like a legit title contender. Boston's new owner, Bill Chisholm, does not want to lose money on the team he just bought for $6 billion.
So, on Monday night, the Celtics traded two-time All-Star and two-time champion Jrue Holiday — an invaluable member of their 2024 title team — for Anfernee Simons and two second-round draft picks.
And, on Tuesday night, Boston dealt Kristaps Porziņģis to the Atlanta Hawks in a three-team trade that returned Massachusetts native Georges Niang. Some second-round picks were swapped in the process.
Simons is entering the final season of the four-year, $100 million contract he signed in the summer of 2022, which will pay him $27.7 million next season. While that is only $4.7 million less than the $32.4 million Holiday is owed for the 2025-26 campaign, it will save Boston roughly another $35 million in luxury taxes. The Celtics are also off the hook for the $72 million Holiday is owed in 2026-27 and 2027-28.
Likewise, Niang is entering the last season of a three-year, $25 million deal. He is slated to make $8.2 million next season, $22.5 million less than the $30.7 million expiring deal Porziņģis is on next season. More importantly, Boston will save almost $150 million in additional luxury taxes.
The Celtics will save $27.2 million in salary and roughly $180 million in luxury taxes — or more than $200 million. Now you begin to see why the Celtics are cutting costs. Every dollar cut is exponential savings.
It is no coincidence that Boston is now $4.5 million under the second apron. That was the plan all along.
So, is Celtics president of basketball operations Brad Stevens' work done? Far from it. Big men Al Horford and Luke Kornet are free agents, and re-signing them would take Boston back above the second apron.
Do not be surprised if Sam Hauser's four-year, $45 million contract extension is moved; do not be surprised if Simons and/or Niang never play a game in a Celtics uniform; do not be surprised if anyone but Tatum is mentioned in trade rumors. This is not what the Celtics' roster will look like in October.
Which begs the question: Would the Celtics really trade Jaylen Brown or Derrick White, who, along with Tatum, form the foundation of a serious championship contender for the 2026-27 season? After all, the combination of Tatum and Brown has translated to a handful of Eastern Conference finals appearances.
It would take a monumental offer — one that also better positions the Celtics to contend in 2027 — to persuade the Celtics to part with either Brown or White, and that return package is not easy to attain.
More likely, as we saw with the acquisition of Simons, Boston will peel off ancillary parts while trying to maintain a competitive roster. Simons has averaged 20 points (on 44/38/90 shooting splits), 4.5 assists and 2.8 rebounds over the past four seasons, though he is not the defensive stalwart Holiday is.
Niang, well, he is a serviceable stretch forward who has shot 40% from 3-point range for his career.
But it is hard to talk about what exactly the Holiday and Porziņģis trades will mean on the court for the Celtics, as not even Simons is guaranteed to stay. Just know this week's moves were the first of many this summer for the Celtics, who will spend the entire offseason reconfiguring a more affordable payroll.
