Before the NFL’s 2026 league year begins Wednesday afternoon, the Bills pulled a necessary tab to get salary-cap compliant on Wednesday morning. The Bills performed a simple restructure of star quarterback Josh Allen’s 2026 contract to create cap space, according to a team source.
The move likely brings Allen’s originally scheduled base salary of $16.5 million down to the veteran minimum, allowing the Bills to prorate the remaining amount for cap purposes over the next five seasons of his deal. If brought down to the veteran minimum, it would create savings of just over $12 million on the 2026 salary cap.
There was some initial confusion about how much cap space Allen’s restructure would yield, but that was because of the quarterback’s $38 million option bonus, which is fully guaranteed and due next week. For accounting purposes, option bonuses are prorated over a maximum of five years. That option bonus proration was already accounted for, meaning no additional savings could result from it.
The simple restructure is an annual occurrence with Allen’s deal, as the Bills are usually at or around the salary cap each year, and it is likely to continue in future years. Allen turns 30 in May and is signed through the 2030 season, with void years for cap purposes pushed out through 2033.
The move, along with the recent three-year contract given to tight end Dawson Knox through 2028, will give the Bills enough cap space to onboard the contract of wide receiver DJ Moore when the trade becomes official at the start of the new league year. The Bills traded pick No. 60 to the Chicago Bears for Moore and pick No. 165.
Moore will carry an initial cap hit of $24.5 million for the Bills, though they’re likely to perform a simple restructure of Moore’s deal to create up to $17.8 million in 2026 cap space without adding any void years. If the Bills execute the Moore restructure, that will give them cap space to onboard anyone they sign in free agency.
To this point, their lone external free-agent agreements have been with nickel cornerback Dee Alford and quarterback Kyle Allen. The Bills still have needs at several positions on defense, including edge rusher, safety, inside linebacker, nose tackle and cornerback, while also possibly looking into left guard and wide receiver on offense.