320 million maximum salary is reimbursed for the season! The most tragic superstar in the NBA is born, and the team that misses the championship is time to rebuild

Text|Lao Kankankao

Editor|Lao Kankankao

The performance of many teams has been surprising since the NBA playoffs. For example, the Lakers in the Western Conference joined forces with James after getting Doncic's trade. The team's regular season record has climbed to third in the Western Conference, making all fans full of expectations. Unexpectedly, they were beaten by the Timberwolves in the first round of the playoffs and were eliminated 1-4 with a big score, which is sad; after Harden finished the bottom for most of the season, the Clippers ushered in Leonard's comeback. I thought I could finally see the "unparalleled card" in the playoffs, but I was also eliminated by the Nuggets led by Jokic in the first round, which is also regrettable. The same is true in the Eastern Conference. After the Cavaliers, which ranked first in the regular season record, after eliminating the Heat 4-0 in the first round, they also suffered a Waterloo in the second round and were defeated 4-1 by the Pacers, which was beyond everyone's expectations; the Bucks led by Antetokounmpo also lost to their opponents, and were swept out of the opponent's gentleman 1-4 in the big score, Lillard was torn by the Achilles tendon, and he played in only 3 games and only contributed 7 points per game, which is indeed a bit sad.

The most tragic thing is the Celtics. After winning the championship last season, after winning the championship for Jaylen Brown for five years, 304 million US dollars (approximately RMB 2.17 billion), he signed a five-year, US$320 million US dollars with Tatum during the offseason, continuing to set a record for the highest salary in the NBA history. In addition, White was given a maximum salary contract of 4 years, 126 million yuan and Holiday was given 3 years, 104 million yuan, basically retaining the entire lineup structure of the championship season. As a result, this year, he met the Knicks in the second round of the playoffs, and suffered a 20-point comeback. He eventually lost to his opponent 2-4 and missed the defending champion. What's even more sad is that the team's core superstar Tatum also suffered a ruptured Achilles tendon on the right in the fourth game, basically announcing his reimbursement next season, and the team's prospects are worrying.

What's more cruel is that Tatum's sky-high contract has not officially come into effect. The maximum salary of $54.13 million in the 2025-26 season was originally expected to start the era of Celtic dominance, but now it has become a "shackle" that completely locks the team's future. According to Bobby Marks, US media salary expert, the Celtics' salary will be completely out of control next season. According to the latest financial data released by the league, the Celtics' total salary in the 2025-26 season will reach an astonishing $231 million. After combined with the stepped luxury tax, the total expenditure in a single season will exceed $494 million, setting a record high in the NBA. Following the salary explosion, there are punitive terms of the new labor agreement:

- exceeding the "second tyrant line" (US$207.8 million) of US$23.2 million, triggering a progressive tax rate of 4.75-5.75 times;

- banning the special cases of the middle class, prohibiting signing of buyout players, and trading flexibility is completely locked down.

Interestingly, after winning the 2023-24 season, Celtics' basketball operations president Stevens once declared to the public: "The decision-making model has always been built around the championship goal, and the luxury tax is just a condition attached!" In the following offseason, the team's management directly cashed out at a high level, and the Grosbeck family directly sold the Celtics who had just won the championship to Chisholm, co-founder of Symphony Technology Group, for a record $6.1 billion. Looking back, this deal can be called a god.

From US$320 million to seasonal reimbursement, the most tragic superstar in the NBA was born, and the team that missed the championship should be rebuilt! Obviously, after Tatum's Achilles tendon ruptured, all the Celtics' exquisite calculations turned into vain, basically bidding farewell to the top teams, and the team's heavy salary pressure:

Tatum's new contract has 5 years left, and its annual salary will reach 71.45 million US dollars in the 2029-30 season;

Jaylen Brown's contract lasts until the 2028-29 season, with a salary of 64.95 million US dollars in the last year;

Porzingis, White, and Holiday all have an annual salary of 30 million yuan.

According to the latest report by ESPN reporter Shames, the Celtics will hold five special meetings within three weeks to evaluate the issue of staying and leaving the core lineup. Holiday is likely to be sent away, and the team's reconstruction may begin soon.

However, the most tragic thing is Tatum himself. When the Celtics defeated the Mavericks in the 2024 Finals to win the 18th championship trophy in the team history, it was Jaylen Brown who raised the FMVP trophy. The live camera captured the moment when Tatum's expression "from happy face to embarrassing face", maybe many people would think, it's okay, Tatum still has a chance.

Now, with Tatum's right Achilles tendon ruptured, even if he has survived a long recovery period (18-24 months), his athletic ability will decline sharply. Not to mention competing for FMVP, even if he wants to return to the superstar queue, he has to draw a big question mark!