NBA All-Contract Squad: Brunson, Avdija, Johnson headline lineup

Effective salary management is increasingly vital in the NBA.

With stringent penalties outlined in the current collective bargaining agreement for exceeding the first and second luxury tax thresholds, it is essential for teams to manage their finances wisely to maximize talent acquisition while ensuring roster stability.

While some franchises are prepared to exceed the tax threshold significantly, others treat it as a strict cap. This forms the foundation for the second iteration of ESPN’s NBA All-Contract Team, a concept introduced last year. The objective is to assemble the most competitive roster without surpassing the luxury tax limit, which stands at $187.89 million this season. This approach ensures that the team could theoretically function in any of the league’s 28 markets.

The tax threshold is not the sole limitation in constructing this roster. There will also be no maximum salaries (excluding players like MVP candidates Shai Gilgeous-Alexander or Nikola Jokic), rookie-scale contracts (excluding players like Victor Wembanyama or Cooper Flagg), or one-year minimum contracts.

Players who are injured and would typically be considered, such as Ajay Mitchell and Ivica Zubac, are not included, as the aim of this exercise is to build a team capable of competing immediately, rather than a hypothetical “if healthy” squad.

Now, let’s examine the 15-player roster, which includes three All-Stars and several familiar names from last season’s lineup.

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Guards | Forwards | Centers
Would this team qualify for the playoffs?

Point guards

Jalen Brunson, New York Knicks (Captain)

Contract: $34.9 million

No player has better represented the concept of a value contract than Brunson since his arrival in New York in 2022. He has emerged as one of the league’s top players while also being one of its best bargains. The four-year, $100 million contract he signed that offseason is regarded as one of the most favorable free agent deals in NBA history.

Brunson’s recent extension, signed in 2024 and effective this season, remains significantly below market value, enabling New York to build a strong roster around him, including talents like OG Anunoby, Mikal Bridges, Josh Hart, and Karl-Anthony Towns. On the court, Brunson’s performance continues to be impressive, averaging 26.7 points and 6.2 assists for New York this season. After being named the 2025 NBA Clutch Player of the Year, he remains among the top 10 in clutch points per game this season.

Payton Pritchard, Boston Celtics

Contract: $7.2 million

Pritchard returns after transitioning from the NBA’s Sixth Man of the Year to a full-time starting position this season in Boston.

He is achieving career highs in points (17.1), rebounds (4.1), and assists (5.4) per game in an expanded role following the trade of Jrue Holiday and with Jayson Tatum sidelined for the season due to a torn Achilles. Pritchard’s $7.2 million salary accounts for less than 5% of the cap, and he is signed for two additional seasons at $7.8 and $8.3 million, respectively.

Ryan Rollins, Milwaukee Bucks

Contract: $4 million

After participating in a total of 25 games during his first two NBA seasons with the Golden State Warriors, Washington Wizards, and the Bucks, Rollins has found his stride this year with Milwaukee. The 6-foot-3 guard, who will not turn 24 until July, has emerged as a full-time starter following Damian Lillard’s Achilles injury last season and subsequent release last summer.

Rollins is recording career highs in multiple categories, including points (16.8), rebounds (4.7), assists (5.5), and steals (1.5) per game, and is on an excellent contract valued at $4 million for both this year and next, with a $4 million player option for the 2027-28 season.

Shooting guards

Nickeil Alexander-Walker, Atlanta Hawks

Contract: $15.1 million

Alexander-Walker received a $10 million increase in the offseason and continues to make this list for the second consecutive year. In a league where every team seeks guards who can shoot from beyond the arc, defend, and create plays, Alexander-Walker has demonstrated proficiency in all three areas as a starter in Atlanta, where he signed after departing the Minnesota Timberwolves in free agency this past summer.

He is another player on this roster achieving career highs in points (19.8), rebounds (3.5), assists (3.7), and steals (1.2) in an expanded role in Atlanta, and he should remain a valuable asset over the final three years of his four-year, $62 million contract.

Sam Merrill, Cleveland Cavaliers

Contract: $8.4 million

After moving around the league for a few years at the start of his career, Merrill has settled in Cleveland, where the front office effectively chose him over Ty Jerome last summer. Despite some injury setbacks, he has validated that decision with an outstanding season.

Merrill, who will turn 30 in May, has been among the league’s top 3-point shooters this season, connecting on 45.8% of his attempts from beyond the arc on over seven shots per game. He is also a reliable defender, as the Cavaliers’ defense performs better with him on the floor. His four-year, $36 million contract is likely to age well and provides Cleveland with a valuable third guard to complement either Donovan Mitchell or James Harden.

Cam Spencer, Memphis Grizzlies

Contract: $2.5 million

In another injury-riddled season for Memphis, Spencer’s development has been a bright spot. The 53rd pick in the 2024 NBA draft, Spencer has established himself as a dependable starter for the Grizzlies this year, averaging 11.4 points and 5.5 assists while shooting 44% from 3-point range.

Spencer’s contract is valued at less than 2% of this year’s salary cap and extends for two more seasons. A team option at the conclusion of the contract will provide the Grizzlies the opportunity to retain him long-term.

Small forwards

Deni Avdija, Portland Trail Blazers

Contract: $14.4 million

While Brunson may lead this team, one could argue that Avdija represents the best value in the entire league after becoming an All-Star since his trade to Portland from the Washington Wizards.

Every franchise is on the lookout for a 6-foot-8 wing capable of dribbling, passing, and shooting — all of which Avdija has displayed as the primary option for the Trail Blazers over the past year. Over this season and the next two, he will earn less than $40 million in total. He would likely command a higher annual salary if he were an unrestricted free agent this offseason.

Ayo Dosunmu, Minnesota Timberwolves

Contract: $7.5 million

While Minnesota has felt the impact of Alexander-Walker’s departure as a free agent this summer, Timberwolves president of basketball operations Tim Connelly secured a suitable replacement at the trade deadline by acquiring Dosunmu from the Bulls for a package of second-round picks.

Dosunmu has developed into a solid 3-point shooter, converting over 44% of his attempts this season while playing for both Minnesota and Chicago, and he contributes defensively and with ball handling, providing coach Chris Finch with the pace change the team has needed throughout the season. He is likely to receive a significant increase from his $7.5 million salary as a free agent this summer.

Julian Champagnie, San Antonio Spurs

Contract: $3 million

San Antonio has long been recognized as one of the most astute organizations in the NBA, and the 6-foot-7 forward has emerged as the franchise’s latest hidden gem.

A perfect 3-and-D wing to complement San Antonio’s ball-dominant stars, Champagnie is shooting over 38% from 3-point range on more than six attempts per game and has established himself as a full-time starter on the wing. This makes his current salary — $3 million with a team option for the same amount this summer — all the more advantageous.

Power forwards

Jalen Johnson, Atlanta Hawks

Contract: $30 million

The Hawks made a strategic decision when they signed Johnson to a five-year, $150 million extension ahead of the 2024-25 season. At that time, he was just 22 and had played a total of 148 games in his first three seasons. However, Johnson rewarded their confidence with an impressive 2024-25 season that was cut short by injury, before rising to All-Star status this year in the first season of his extension.

The 6-foot-8 forward has taken on the role of Atlanta’s primary creator in coach Quin Snyder’s offense this season, achieving career highs across the board while maintaining efficiency. The Hawks indicated their commitment to building around Johnson by trading away former All-Star point guard Trae Young to the Wizards for salary relief.

Josh Hart, New York Knicks

Contract: $19.4 million

The versatile forward remains a fan favorite in New York. He is a strong defender who plays larger than his size — among players 6-5 or shorter, Hart’s 7.4 rebounds per game lead the NBA — and has become the Knicks’ second-best shot creator after Brunson. With Hart’s 38.3% shooting from 3-point range, he continues to be a highly valuable and adaptable player.

Hart’s contract accounts for less than 15% of the salary cap for this year and next, along with a team option for the 2027-28 season.

Naji Marshall, Dallas Mavericks

Contract: $9 million

Marshall was a low-profile signing when he transitioned from New Orleans to Dallas in 2024, but he has quickly become a reliable rotation player for coach Jason Kidd since his arrival. While he may struggle as a 3-point shooter (under 30% as a Maverick), he compensates with his 2-point shooting (over 60%), and possesses the size and strength to defend either forward position.

This makes him more than deserving of the $9 million he is owed this year and the $9.4 million he will earn next season, ensuring he remains part of the Mavericks’ plans for a swift return to playoff contention.

Centers

Mitchell Robinson, New York Knicks

Contract: $12.9 million

As recent seasons have placed a greater emphasis on offensive rebounding, Robinson’s ability to dominate the offensive glass has become a significant asset for the Knicks. He is likely better suited for a bench role to manage his workload — injury concerns have made him more of a specialist than a player who can log 30 minutes per game — but Robinson’s substantial presence as an elite offensive rebounder and rim protector justifies his $12.9 million salary this season. This will also lead to an intriguing free agency period this summer, as the 27-year-old will be unrestricted for the first time in his career.

Isaiah Stewart, Detroit Pistons

Contract: $15 million

“Beef Stew” may be best recognized for his fiery temperament at various points in his career. However, Stewart, now in his sixth NBA season, has established himself as one of the league’s premier interior defenders, and his partnership with All-Star Jalen Duren has enabled coach J.B. Bickerstaff to form one of the league’s top defensive units in Detroit.

At $15 million this year and next, along with a player option for the 2027-28 season, Stewart’s contract allows him to serve as a high-level backup, but he also has the potential to be a starter in the right circumstances.

Neemias Queta, Boston Celtics

Contract: $2.3 million

After Boston moved on from Al Horford, Kristaps Porzingis, and Luke Kornet last summer, a gap was left at center. While Jaylen Brown and Derrick White have been the primary contributors to this year’s surprising season in Boston, Queta’s strong performance in the paint has also been a vital component.

A legitimate 7-footer, Queta is achieving career highs in nearly every statistical category. After starting just six games in his first four NBA seasons, he has made 56 starts in 2025-26. He is shooting well over 60% from the field, and the Celtics’ performance improves by almost seven points per 100 possessions when he is on the court.

Depth chart

Point guard
Jalen Brunson
Payton Pritchard
Ryan Rollins

Shooting guard
Nickeil Alexander-Walker
Sam Merrill
Cam Spencer

Small forward
Deni Avdija
Ayo Dosunmu
Julian Champagnie

Power forward
Jalen Johnson
Josh Hart
Naji Marshall

Center
Mitchell Robinson
Isaiah Stewart
Neemias Queta

How would the NBA All-Contract team perform this season?

The primary strength of the All-Contract Team lies in its depth. It boasts 10 players with an estimated plus-minus exceeding plus-1 point per 100 possessions, surpassing any actual NBA roster. (The Oklahoma City Thunder lead the league with nine.)

Shooting is another significant advantage. Four members of the All-Contract Team are converting over 40% of their 3-point attempts this season (Merrill, Dosunmu, Spencer, and Rollins), while five additional players (Hart, Champagnie, Brunson, Alexander-Walker, and Pritchard) are in the high 30s with good volume.

However, two weaknesses limit this squad’s potential