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There was an unexpected new development on Nov. 21 regarding wide receiver Brandon Aiyuk. The Athletic reported that in late July the 49ers voided the $27 million of 2026 salary guarantees in the four-year, $120 million contract extension Aiyuk signed at the end of August 2024 after nearly being traded to the Pittsburgh Steelers. The deal culminated contentious negotiations in which Aiyuk requested a trade and was a training camp hold-in. 

Aiyuk hasn't returned to action since tearing the ACL, MCL and meniscus in his right knee seven games into the 2024 season. He was put on the physically unable to perform list in July and hasn't been medically cleared by the 49ers. 

Niners coach Kyle Shanahan confirmed the voiding of the guarantees during a press conference on Saturday. He didn't pinpoint what conduct triggered the voiding. "It takes a lot of things to get a contract voided," Shanahan said. "I've never dealt with that in my career and been in any building that's had that." The voiding reportedly took place because of Aiyuk missing meetings and declining to participate in other team activities where the 49ers asserted that the absences constituted a failure to fulfill contractual obligations.

The NFLPA will routinely file a grievance on behalf of a player when a team voids salary guarantees. Aiyuk informed the NFLPA that he didn't want to fight the voiding of his guarantees. Given voiding reportedly took place during training camp, the 50 days to contest the action under the NFL's non-injury grievance provisions has expired.

Contract guarantees typically void for an exhaustive list of defaults by a player. Aiyuk has the exact same default language in his contract as All-Pro edge rusher Nick Bosa and Pro Bowl quarterback Brock Purdy. The language that controls the voiding of Aiyuk's guarantees reads as follows.

II. Default 

Player shall be deemed in default of this Contract (a "Default") in the event Player, at any time during the Term of the Contract, for any reason whatsoever: 

(a) fails or refuses to report to Club or fails or refuses to practice or play with Club without consent of Club's Head Coach or General Manager (except by reason of injury or death suffered while practicing or playing for Club); or 

(b) fails to perform services under this contract due to Player's injury as a result of a breach of Paragraph 3 of the Contract or as a result of participation in hazardous activities which involve a significant risk of personal injury and are non-football in nature, including but not limited to skydiving, hang gliding, rock or mountain climbing, racing of any kind including as a driver or a passenger, flying as a pilot of any aircraft (unless licensed or as part of a class to become licensed), motorcycling, professional wrestling, boxing, scuba diving, jet skiing, surfing, bungee jumping, diving, snow-or water-skiing, illegal use of any firearm, firework or other explosive, or off-road or all-terrain vehicle; or 

(c) leaves Club without its consent; or 

(d) retires from professional football; or 

(e) is suspended by the NFL or Club (excluding a suspension of two games or fewer resulting from a violation of NFL playing rules); or 

(f) is incarcerated and 

(1) Player fails to report, practice or play with Club, or 

(2) Player is charged with a felony; or 

(g) has his Contract terminated for engaging in personal conduct reasonably judged by Club to materially adversely affect or reflect on Club; or 

(h) makes any public comment to the media, including but not limited to the newspaper, magazines, television, radio or internet that Club determines, in its reasonable discretion, breaches a material obligation of loyalty to Club and/or materially undermines the public's respect for the Club, Club's ownership, Club coaches, or Club management, provided that the first violation of this subparagraph will result in a written warning, whereas the second and future violations may result in voiding of guarantees; or 

(i) commits any breach listed in Article 4, Section 9 of the governing Collective Bargaining Agreement. 

With the 2026 guarantees voiding, Aiyuk has an unsecured $85.124 million over the three years (2026 through 2028) remaining on his contract. Aiyuk's compensation in 2026, 2027 and 2028 is $27 million, $28.124 million and $30 million. The $27 million that was fully guaranteed consists of a $26.15 million base salary, a $100,000 workout bonus and $750,000 in per-game roster bonuses ($44,117.65 for each game active).

Aiyuk's $26.15 million 2026 base salary reduces to $1.215 million if an option for a dummy or fake 2030 contract year voiding on the fifth day of the 2029 waiver period in February 2029 is exercised by Sept. 1, 2026. There is a corresponding $24.935 million payment (i.e.; option bonus) in order to get this dummy contract year. 

Option bonuses are prorated over the life of a contract (up to a maximum of five years), including the option years, beginning in the league year when the option is exercised. From a salary cap standpoint, the presumption is option years will be picked up. Because of this, the $24.935 million is being prorated on the salary cap at $4.987 million annually from 2026 through 2030.

Aiyuk's 2026 salary cap is listed at $15,390,281, which includes the reduced $1.215 million 2026 base salary, $3,767,281 of proration from his $23 million signing bonus, $4.571 million from a $22.855 million 2025 option bonus and the $4.987 million from the 2026 option bonus. The insurance on Aiyuk's contract has reduced the bonus proration attributed to the 2025 through 2028 contract years by $832,719 each for a total of $3,330,876 because of his knee injury. 

The voiding sets the stage for Aiyuk's departure from the 49ers in 2026. The 49ers seemingly developed buyer's remorse shortly after signing Aiyuk to a new deal. There were reportedly attempts to trade Aiyuk in March but his injury complicated matters.

The ideal scenario would be for the 49ers to trade Aiyuk. The trade compensation wouldn't come anything close to the second- and third-round picks Pittsburgh was reportedly willing to give up for Aiyuk prior to his 2024 contract extension with the 49ers. Aiyuk didn't resemble the player who earned second-team All-Pro honors in 2023 before he got hurt. The 49ers received a fifth-round pick from the Washington Commanders in March for wide receiver Deebo Samuel, who played in 15 games last season. 

Given the strained relationship, Aiyuk may not play another snap for the 49ers. NFL Insider Jay Glazer revealed on Fox's pregame show, "Fox NFL Sunday," that the ball is in Aiyuk's court about playing this season. The belief is Aiyuk is close to being physically cleared.

Look for Commanders quarterback Jayden Daniels to lobby for the acquisition of his close friend Aiyuk. The two were teammates at Arizona State in 2019. The Commanders were Aiyuk's preferred destination when he asked for a trade in 2024.

Whether the 49ers trade Aiyuk in a timely manner or release him without a post-June 1 designation, there is going to be $29,585,843 of dead money, a salary cap charge for a player no longer on a team's roster, from his $23 million signing bonus and the $22.855 million 2025 option bonus. The dead money is a $14,195,562 increase over Aiyuk's $15,390,281 2026 salary cap number. Aiyuk would be off San Francisco's books starting in 2027, eliminating his $41,449,281 and $43,325,281 cap numbers for 2027 and 2028 from the financial equation.

The 49ers are in a decent position salary cap wise to handle an offseason trade prior to next April's 2026 NFL Draft or a conventional release of Aiyuk. There are nearly $274 million of 2026 cap commitments with 44 players under contract, according to NFLPA data. The top 51 salaries (i.e.; salary cap numbers) matter under offseason accounting rules. The 49ers have $19.81 million of existing cap space that can be carried over to 2026. With a similar increase as in 2025, the 2026 salary cap should be in the $300 million to $305 million range. 

By releasing Aiyuk with a post-June 1 designation, the dead money would be $13,325,281 in 2026 and $21,247,562 in 2027. There would be a salary cap credit in 2027 from the $4.987 million of 2026 bonus proration relating to the $24.935 million option in 2026 for the dummy/voiding 2030 contract year that won't be picked up.

The 49ers would gain $2.065 million of 2026 cap space under this scenario. The net 2027 cap savings would be $25,188,719 factoring in the cap credit. The 49ers would no longer have salary cap charges for Aiyuk beginning in 2028.

Outside of a reconciliation, the 49ers will have paid Aiyuk $48.15 million for 25 receptions and 374 yards receiving since he signed the new deal. Since Aiyuk was scheduled to make $14.124 million on a fifth-year option in 2024, it's the equivalent of a one-year extension at $34.026 million.