Bills restructure DJ Moore contract, slash 2026 cap hit

Bills restructure DJ Moore contract, slash 2026 cap hit
CHICAGO, ILLINOIS - DECEMBER 20: DJ Moore #2 of the Chicago Bears catches a game-winning touchdown pass against Keisean Nixon #25 of the Green Bay Packers in overtime at Soldier Field on December 20, 2025 in Chicago, Illinois. (Photo by Michael Reaves/Getty Images) | Getty Images

The Buffalo Bills did exactly what most expected once DJ Moore officially landed in Buffalo: they immediately reworked the wide receiver’s contract to create major 2026 salary cap relief.

Moore originally carried a $24.5 million cap charge for 2026, and because the full base salary amount was already fully guaranteed, Buffalo had little reason not to convert it into bonus money. The Bills reduced his base salary to the veteran minimum of $1.3 million and converted $22.185 million into a signing bonus, spreading that amount over four seasons and a void year at $4,437,000 per year.

That drops Moore’s 2026 cap hit to $6.752 million, including allocation of $765,000 for per-game roster bonuses, and $250,000 workout bonus (if both bonuses remain). 

2026 Contract Breakdown

  • Base Salary: $1,300,000
  • Signing Bonus Proration: $4,437,000
  • Per Game Roster Bonus: $765,000
  • Workout Bonus: $250,000
  • 2026 Cap Hit: $6,752,000

2027 Contract Breakdown

  • Base Salary: $23,485,000
  • Signing Bonus Proration: $4,437,000
  • Per Game Roster Bonus: $765,000
  • Workout Bonus: $250,000
  • 2027 Cap Hit: $28,937,000

2028 Contract Breakdown

  • Base Salary: $23,485,000
  • Signing Bonus Proration: $4,437,000
  • Per Game Roster Bonus: $765,000
  • Workout Bonus: $250,000
  • 2028 Cap Hit: $28,937,000

2029 Void Year

  • Signing Bonus Proration: $4,437,000 DEAD CAP HIT

Guaranteed Salary on the Books

  • 2026: $23.485 million fully guaranteed
  • 2027: $15.5 million guaranteed
  • 2028: $15.5 million guaranteed

The restructure creates approximately $17.7 million in immediate 2026 cap relief, giving Buffalo needed flexibility as they continue building around Josh Allen.

Like every restructure, this is a push now, pay later move. Buffalo lowers the immediate hit, but the added prorated bonus increases future cap charges and makes Moore more expensive to move off in later years unless another extension eventually follows.

Still, this was the logical move. For a front office trying to make moves while remaining cap compliant, this restructure was less a luxury and more necessity. Moore arrives in Buffalo with a cap number that is now much easier to digest.