2006-07 Rookie Salary Scale

All amounts in thousands, so “3,617.1″ is $3,617,100. Rookies can sign for up to 120% of the first-year amount (and almost always do), but also as low as 80% (never?). The third and fourth seasons are team options.

To get the fourth year amount, multiply the third year amount by 1.(fourth-year column percentage). Take that number and multiply by 1.(QO column percentage) to get the amount of the Qualifying Offer, the amount a team must offer in order to make the player a restricted free agent following his fourth season.

Here’s the math using the 2005-06 #1 spot as an example:

Year 1 – $4,340,520 (Year 1 * 120%)
Year 2 – $4,838,880 (Year 2 * 120%)
Year 3 – $4,991,520 (Year 3 * 120%)
Year 4 – $6,294,307 (Year 3 *1.261)
Qualifying Offer – $8,182,599 (Year 4 *1.3)

PickYear 1Year 2Year 3Year 4QO
137514032.44313.70.2610.3
23356.13607.83859.50.2620.305
33013.93239.934660.2640.312
42717.32921.13124.90.2650.319
52460.72645.22829.80.2670.326
62234.92402.62570.20.2680.334
72040.22193.22346.30.270.341
81869.12009.32149.50.2720.348
91718.118471975.80.2740.355
101632.21754.618770.2750.362
111550.61666.81783.10.3270.369
1214731583.516940.3780.376
131399.41504.31609.30.4290.383
141329.51429.21528.90.4810.391
151262.91357.61452.30.5330.398
161199.81289.81379.80.5340.405
171139.81225.31310.80.5360.412
181082.81164.11245.30.5380.419
191034.11111.61189.20.540.426
20992.71067.21141.60.5420.433
219531024.41095.90.5930.441
22914.9983.51052.10.6450.448
23878.3944.21010.10.6970.455
24843.1906.4969.60.7490.462
25809.4870.1930.80.8010.469
26782.6841.39000.8030.476
277608178740.8040.483
28755.4812868.70.8050.49
29749.9806.1862.30.8050.5
30744.4800.2856.10.8050.5