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Contract Details: T. Smith, Z. Smith, 49ers

September 26, 2025 by Pro Football Rumors

Here are the latest details from recently agreed-upon contracts:

  • Tyler Smith, G (Cowboys). Four years, $96MM. Receiving $41.66MM guaranteed at signing, the NFL’s highest-paid guard secured a rolling guarantee structure. Smith’s 2025 and ’26 base salaries are locked in at signing. A $12MM portion of his 2027 compensation becomes fully guaranteed on Day 5 of the 2026 league year, per Spotrac. A $19MM chunk of Smith’s 2028 compensation shifts from an injury guarantee to a full guarantee on Day 5 of the 2027 league year. On Day 5 of the ’28 league year, Smith stands to see $6.6MM of his ’29 compensation lock in. The Cowboys would owe Smith a $21MM option bonus by Week 1 of the 2029 season; a $20MM option bonus would be due by Week 1 of the 2030 slate. Four void years are in this contract.
  • Colton McKivitz, RT (49ers). Three years, $45MM. Of McKivitz’s $27MM guaranteed, $18.71MM is guaranteed at signing (per OverTheCap). McKivitz’s money is guaranteed in 2025 and ’26, according to Pro Football Talk’s Mike Florio, who notes an early guarantee date exists in this contract as well. McKivitz’s $12.67MM 2027 option bonus features an $8.29MM injury guarantee; $6.29MM of the latter number vests on April 1, 2026, giving the veteran tackle some early security. Another $2MM of that bonus becomes guaranteed on April 1, 2027. McKivitz’s 2028 compensation is nonguaranteed. Because of the option bonuses and four void years, the deal does not bring a $10MM cap number until 2028.
  • Za’Darius Smith, OLB (Eagles). One year, $4.25MM. Initially reported as being worth up to $9MM, Smith’s Philadelphia contract carries $4.25MM in base value, per Florio. There are $2MM in sack-based incentives included, and a $500K Pro Bowl bonus is part of the package as well. The “up to” report also brought a minor inflation, with Florio adding Smith maxing out incentives would bring the value to $8.25MM.
  • Dalton Risner, G (Bengals). One year, $1.34MM. This value (reported by OverTheCap) is barely above the veteran minimum, but with Risner on the Bengals’ Week 1 roster, it is fully guaranteed (rather than just the $168K guarantee-at-signing figure). This is another pay cut for Risner, who earned $2.78MM in 2023 and $2.41MM last season.

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