However, the CBA includes an exception to this framework for those at the very top of the salary scale; a player is allowed to get a 5 percent raise on his salary from the previous season, even if that puts him above the “normal” max line. Because Harden made $44.3 million in 2021-22, he is permitted to sign a new contract starting at $46.5 million, even though that is well over the 35 percent max. With the 76ers, that starting salary with 8 percent annual raises works out to a five-year, $269.9 million contract. Now, you may be wondering, “Wait, that $46.5 million is less than Harden’s player option, right?” That is exactly the right thought. Though the CBA allows that special exception to the max for free agents coming off huge salaries, remember that Harden does not have to become a free agent this summer, and the per-season raise on his current contract is more than 5 percent. As such, the absolute most Harden could secure this offseason is via opting in and then extending off $47.4 million rather than $46.5 million. That leads to a maximum total contact value of $274.7 million over five seasons including the opt-in, about $5 million more than the other framework.