2007-08 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
138854176.44467.70.2610.3
234763736.73997.40.2620.305
33121.53355.63589.70.2640.312
42814.33025.43236.50.2650.319
52548.52739.72930.80.2670.326
62314.82488.426620.2680.334
72113.12271.62430.10.270.341
81935.92081.12226.20.2720.348
91779.51912.92046.40.2740.355
101690.51817.319440.2750.362
111605.91726.41846.80.3270.369
121525.61640.11754.50.3780.376
131449.315581666.70.4290.383
141376.91480.21583.50.4810.391
1513081406.11504.20.5330.398
161242.71335.814290.5340.405
171180.51269.11357.60.5360.412
181121.51205.61289.70.5380.419
1910711151.31231.60.540.426
201028.21105.31182.40.5420.433
2198710611135.10.5930.441
22947.51018.61089.70.6450.448
23909.7977.91046.20.6970.455
24873.2938.71004.20.7490.462
25838.3901.2964.10.8010.469
26810.6871.3932.10.8030.476
27787.1846.2905.20.8040.483
28782.3841899.70.8050.49
29776.6834.9893.10.8050.5
30771828.8886.60.8050.5