Salary Cap

Exceptions
The soft cap level is set at 102,000,000, however there are multiple exceptions to this for teams to surpass this amount despite having a larger payroll.

Luxury Tax
An amount of money payed to the UBA for surpassing the soft cap. However, teams can not surpass 140 million under any circumstances. Set at $1.00 for every dollar surpassing the salary cap, the only way for teams to surpass the soft cap is using the following exceptions:

Rookie Exception
The UBA allows teams to sign their first-round draft choices to rookie "scale" contracts even if their payroll exceeds the cap. This does not apply to second-round draft choices or undrafted players.

Mid-Level Exception (MLE)
The mid-level exception can be used if a team is already over the salary cap, and is worth 5,500,000. The contracts that use the MLE can not be more than 2 years and minimum contracts do not count for the MLE. MLE must be payed back in luxury tax.

Minimum Contracts
Teams can sign players for the UBA's minimum salary even if they are over the cap, for up to two years in length. This exception also allows minimum-salary players to be acquired via trade. There is no limit to the number of players that can be signed or acquired using this exception. The minimum contract amount is 1,775,000, however minimum contracts can only be used on players who have been signed to a contract previously.

Beginning Of League
At the beginning of the UBA, a template was used to design the salaries for each team. They are as follows: