2026 Contract-Year Players: Will Puka Nacua Become the NFL's Highest-Paid Receiver?

Several players who would have been highly sought after in free agency or franchise tag candidates get taken off the market each year with contract extensions. The most notable signing leading up to the regular season was by the Tampa Bay Buccaneers .

After quarterback Baker Mayfield cut off contract discussions once training camp started during the latter part of July, the Buccaneers made Mayfield an offer he couldn't refuse. Mayfield signed a three-year, $165 million contract extension, averaging $55 million with $100 million of new guarantees.

Defensive tackle Leonard Williams and running back Jonathan Taylor were also a part of the flurry of contract-year signings that took place from the beginning of July until the early part of September when the regular season began.

Williams received a three-year, $90 million extension, averaging $30 million per year with $54 million in guarantees, from the Super Bowl LX champion Seattle Seahawks . Taylor joined the exclusive $20 million-per-year running back club. He signed a two-year, $44 million extension, averaging $22 million per year, with the Indianapolis Colts .

Fifteen players in a contract year are being highlighted below.

Puka Nacua, WR, Rams

Nacua would probably already be the league's highest-paid wide receiver ahead of Jaxon Smith-Njigba , who received a four-year, $168.6 million extension, averaging $42.15 million per year with a wide receiver-record $120,067,996 in overall guarantees from the Seahawks in March, without off-the-field issues. The 2023 fifth-round pick tried to sneak live streamers into the Rams practice facility against head coach Sean McVay's wishes late last season. During the livestream, Nacua performed a suggested touchdown dance with a gesture considered antisemitic, for which he apologized. A lawsuit was filed against Nacua in March alleging he bit a woman while intoxicated and made antisemitic statements on New Year's Eve. Nacua spent time during the offseason in a holistic care facility to focus on personal growth and overall behavioral improvement. Discipline under the NFL's personal conduct policy remains a possibility.

Nacua is off to one of the most productive starts to an NFL career for a wide receiver. He had 313 receptions for 4,191 yards and 19 receiving touchdowns in the 44 games he played during his first three NFL seasons. Nacua's 313 receptions are the fourth most ever in this span behind Justin Jefferson (324), Michael Thomas (321) and Amon-Ra St. Brown (315). Only Jefferson (4,825) has more receiving yards through three seasons than Nacua.

Nacua led the NFL with 129 receptions for 1,715 yards and 10 touchdowns, all career highs, last season. Nacua's 107.2 receiving yards per game topped the NFL. He also carried the ball 10 times for 105 yards with a touchdown.

Interestingly, the Rams have decided to let a stellar 2023 draft class consisting of Nacua, offensive guard Steve Avila , defensive tackle Kobie Turner and edge rusher Byron Young play out rookie contracts in a Super Bowl-or-bust season after acquiring All-Pro cornerback Trent McDuffie and reigning NFL Defensive Player of the Year Myles Garrett in offseason trades. The Garrett acquisition prompted future first ballot Hall Famer interior defensive lineman Aaron Donald to come out of retirement, creating additional 2026 salary cap constraints.

The Rams will need to be comfortable Nacua has turned over a new leaf before making him one of the league's highest-paid non-quarterbacks. Nacua is a prime franchise tag candidate. Next year's wide receiver tag should be in the neighborhood of $29 million depending where the 2027 salary cap is set.

Kyler Murray, QB, Vikings

The Cardinals releasing Murray in March was expected. He was effectively benched for Jacoby Brissett , a journeyman backup quarterback, prior to going on injured reserve in Week 10 with the right foot sprain suffered five games into the 2025 season. Murray quickly signed a one-year contract at his $1.3 million league-minimum salary after the Cardinals parted ways with him. Having $36.8 million of his 2026 salary fully guaranteed under his Cardinals contract allowed the Vikings to get Murray at such a bargain.

Murray won a preseason quarterback competition with 2024 10th overall pick J.J. McCarthy . The Vikings narrowly missed the playoffs last season with a 9-8 record despite subpar quarterback play from McCarthy. Murray is returning to action in Week 3 after getting sidelined early in the season opener against the Green Bay Packers . He will be sitting in the driver's seat if he proves to be a major upgrade over McCarthy because the contract he signed with the Vikings precludes him from being designated as a franchise or transition player next offseason.

George Pickens, WR, Cowboys

Pickens capitalizing on a contract year in 2025 with 93 receptions, 1,429 receiving yards and nine receiving touchdowns, all career highs, didn't result in a new deal. His efforts led to Dallas designating him as a franchise player for $27.298 million.

The Cowboys were crystal clear early in the offseason that there wouldn't be negotiations. Pickens needs to put more distance between the questions about his attitude and immaturity that led to the Pittsburgh Steelers trading him and a 2027 sixth-round pick to the Cowboys for a 2026 third-round pick and a 2027 fifth-round pick last offseason. Pickens took the decision in stride. As long as Pickens continues to have a good attitude about Dallas' decision, he should be in line for a massive payday with the Cowboys or some other team in 2027 provided he doesn't sustain a serious injury this season. The 2025 second-team All-Pro would likely be looking to join Smith-Njigba and Ja'Marr Chase in the exclusive $40 million-per-year wide receiver club.

Pickens is off to slow start this season. He has nine catches for 68 yards with a couple of dropped passes in two games. There shouldn't be too much cause for concern. Pickens had eight catches for 98 yards with one touchdown after two games last season. Dallas putting a franchise tag on Pickens for a second straight year with the NFL collective bargaining agreement-mandated 20% raise at $32,757,600 wouldn't be a surprise even if it's done just to trade him.

Quenton Nelson, G, Colts

Nelson surprisingly didn't join Taylor as the recipient of a new deal during the preseason. Taylor's contract extension leaves the franchise tag open for Nelson.

The 30-year-old isn't showing any signing of slowing down. Nelson has been named to the Pro Bowl in each of his eight NFL seasons. He earned All-Pro honors for a sixth time in 2025.

It wouldn't be surprising for Nelson to insist on becoming the league's highest-paid interior offensive lineman like he was when he signed his current four-year, $80 million extension in 2022 since offensive guards can continue to play at an extremely high level into their mid-30s.

Tyler Linderbaum not only became the NFL's highest-paid center but also interior offensive lineman when he signed a three-year, $81 million contract, averaging $27 million per year, with the Las Vegas Raiders in March. Typically, an offensive guard sets the interior offensive lineman pay scale.

The 120% of prior year's salary provisions will be applicable to Nelson for a 2027 franchise tag. Since Nelson's 2026 cap number is $24.02 million, it will be $29.04 million to put a franchise tag on him.

Brian Branch, S, Lions

Branch is considered as one of the NFL's best and most complete safeties when healthy. He is currently on the reserve/physically unable to perform list because of the torn right Achilles he suffered late in the 2025 season. Branch's return is up in the air but the earliest he can be activated from PUP is after Week 4's games. Assuming Branch can regain his previous form, he surely will be looking to top the four-year, $85 million extension, averaging $21.25 million per year,  Kerby Joseph , his Detroit safety counterpart, signed last year. Joseph is also on PUP because of a left knee issue that kept him out of action for a majority of the 2025 season. The Lions anticipate Branch returning before Joseph.

Joey Porter Jr., CB, Steelers

A contract stalemate is complicated by a Steelers policy against doing contract extensions once the regular season starts. Porter reportedly rejected an offer of slightly more than $27 million per year. Another obstacle that couldn't be overcome besides money is contract structure. That's because the only fully guaranteed money in Steelers veteran contracts is in the first year of the deal. Exceptions have been made for edge rusher T.J. Watt in his two contract extensions and with wide receiver DK Metcalf .

Porter spent the preseason on the PUP list with a back ailment. He hasn't played this season because the back issue persists. Porter being dealt before the Nov. 10 trade deadline isn't out of the question. This wouldn't be the first time in recent years that a "back issue" in a dispute with a team played a role in a trade. The Cowboys traded All-Pro edge rusher Micah Parsons to the Green Bay Packers shortly before the 2025 regular season started. Defensive back Jalen Ramsey , Porter's current Steelers teammate, forced a trade to the Rams during the middle of a 2019 season in which he didn't play because of a "back issue" following an early-season rift with the Jacksonville Jaguars ' front office.

Tuli Tuipulotu, EDGE, Chargers

Tuipulotu had a breakout 2025 season with 13 sacks, which were the sixth most in the NFL, while earning his first Pro Bowl berth. The Chargers and Tuipulotu haven't been able to find common ground on a new deal. The Steelers signing backup edge rusher Nick Herbig to a four-year, $100 million extension, averaging $25 million per year, in June only complicated matters. As a Pro Bowler, Tuipulotu surely has his sights set significantly higher than the Herbig deal.

Sam LaPorta, TE, Lions

The Lions are one of the NFL's most proactive teams in locking up core players before the expiration of rookie contracts. LaPorta missing the final eight games last season with a herniated disc in his back that required surgery has contributed to the delay in his payday. Unlike the Steelers, the Lions aren't opposed to in-season contract extensions. The Lions also rarely use the franchise tag. The last time was in 2018 on edge rusher Ziggy Ansah.

LaPorta had a fast start to his career. He set a single-season rookie record for a tight end with 86 receptions in 2023, which was broken by Brock Bowers the following year, and earned second-team All-Pro honors in the process. The most recent relevant data point in the tight end market is Tucker Kraft's four-year, $75 million extension, averaging $18.75 million per year. Incentives and salary escalators make the deal worth up to $92 million. The torn right ACL Kraft suffered during the middle of the 2025 season didn't deter the Packers from doing the deal.

Byron Young, EDGE, Rams

Young was named to his first Pro Bowl after a career-high 12.5 sacks last season. Myles Garrett's knee surgery gives Young several games to operate as the Rams' top edge rusher without a better bookend attracting more attention on the other side of the defensive line. Young thriving in these circumstances could go a long way in him eclipsing the four-year, $120 million contract, averaging $30 million per year with $80 million in guarantees, of which $60 million was fully guaranteed at signing, Jaelen Phillips was able to command from the Carolina Panthers in March as an unrestricted free agent. Most players are in their mid-20s at the expiration of their rookie contract. Young will be 29 in March.

Riq Woolen, CB, Eagles

Woolen's rare size (6-foot-4, 210 pounds) and speed (4.26 seconds in the 40-yard dash) for a cornerback didn't outweigh his red flags in free agency. He had nine penalties, including three for taunting, to tie for the fifth most among cornerbacks last season.

_Originally reported by [CBS Sports](https://www.cbssports.com/nfl/news/2026-nfl-contract-year-players-to-watch-puka-nacua/)._