The relief for a player is his cap hit, less whatever cap space the club still had on the day it placed him. A club that was $500,000 under the ceiling when it placed a $6,000,000 player does not get $6,000,000 of relief; it gets $5,500,000, because the first $500,000 of replacements fit under the ceiling anyway. That is why clubs expecting to use LTIR get as close to the ceiling as they can first, often by calling a player up for a day: the less room they have when the player is placed, the less relief they lose.
Since the 2025-26 season, under the 2025 memorandum of understanding, the relief for a player on regular LTIR is also limited to the previous season's league-average salary, $3,973,228 in 2026-27. A star's full cap hit no longer becomes room for the club to spend. The limit does not apply to a player ruled out for the rest of the season, whose relief is his full cap hit less the space lost.
A club's LTIR pool is the sum of the relief for every player it has on LTIR. The sheet shows the pool the club has, which already accounts for the space lost when each player was placed.
- Player's cap hit
- $6,000,000
- Club's cap space on the dayLost: it comes off the relief
- $500,000
- Relief limit per playerLast season's league-average salary
- $3,973,228
- Relief the club getsCap hit less the space, then capped at the limit
- $3,973,228