The 49ers needed cap space after agreeing to terms with Nick Bosa on a five-year extension worth $170 million.
To that end, the team restructured the contracts of tight end George Kittle and offensive tackle Trent Williams. The moves cleared $23.224 million.
Spotrac.com reports the 49ers converted about $10.6 million of Kittle’s base salary in 2023 into a signing bonus. They added a new void year in 2026. That creates about $8.5 million in additional cap space this season.
The Niners converted about $18.2 million of Williams’ base salary this season into a signing bonus. Williams gets a new void year in 2027. That creates about $14.6 million in cap space this season.
Teams were required to become cap-compliant by Wednesday at 4 p.m. ET. The top-51 rule was lifted, forcing teams to get under the $224.8 million cap limit for 2023, and the 49ers’ moves were two of several around the league.