Curtis Samuel contract details: Buffalo Bills retain year-to-year flexibility in WR’s deal

Buffalo passed on a much bigger Gabe Davis contract to add Curtis Samuel

The Buffalo Bills cleared a bunch of cap space just prior to the start of the NFL’s new league year in order to add some pieces to their roster. The biggest one to date has been wide receiver Curtis Samuel, who signed a reported three-year, $24 million deal. As always, the devil is in the details on NFL contracts, so here ya go.

Samuel received $6.9 million in a signing bonus as part of $15 million fully guaranteed in the deal. His 2024 compensation and $5 million of his 2025 salary is fully guaranteed.

The rest of the 2025 salary guarantees on February 10, 2025, so right after the Super Bowl on February 9.

His base salary in 2024 is the league minimum because of the signing bonus, and it moves up to $6.9 million in 2025 and $6.51 million in 2026 with a $1 million roster bonus, so the cash is very evenly split.

With only $5 million of his 2025 salary guaranteed, the Bills can get out of the contract next February if they want. They release him and they would still owe him the $5 million but it would be offset by whoever signed him in free agency. So let’s call it what it is; A one-year deal worth about $12.6 million or a two-year deal worth $16 million. The third year doesn’t get any guaranteed cash until the start of the 2026 league year and it’s a one-year team option for $8 million.

Like most of general manager Brandon Beane’s contracts, it includes per-game roster bonuses ($20,000 per game up to $340,000 per season) and a $150,000 workout bonus in each season.

Samuel is the 32nd-highest paid WR in the NFL on a per-year average, tied with former Bills receiver Zay Jones and just ahead of former Bills receiver Robert Woods. Gabe Davis signed with the Jaguars on a deal worth $13 million annually, with $24 million fully guaranteed (which just so happens to be Samuel’s entire contract).

It’s a pretty solid deal for Buffalo, as they can get out of the contract after every season if things sour at any point.

Here are the yearly breakdowns:

2024
Prorated signing bonus: $2.3 million
Workout bonus: $150,000
Per-game roster bonus: $20,000 up to $340,000 ($320,000 LTBE in 2024)
Base salary: $1.21 million (fully guaranteed)

Yearly cash: $8.6 million

Cap hit: $3.98 million

2025
Prorated signing bonus: $2.3 million
Workout bonus: $150,000
Per-game roster bonus: $20,000 up to $340,000
Base salary: $6.91 million ($5 million fully guaranteed, $1.91M guarantees on 2/10/25)

Yearly cash: $7.4 million

Cap hit: $9.7 million
Dead cap if cut: $9.6 million (if cut before 2/10/25)
Cap savings if cut: $100,000 (plus offsets if/when he signs elsewhere)

2026
Prorated signing bonus: $2.3 million
Workout bonus: $150,000
Per-game roster bonus: $20,000 up to $340,000
Base salary: $6.51 million

Yearly cash: $7.4 million

Cap hit: $10.3 million
Dead cap if cut: $2.3 million
Cap savings if cut: $8 million