• Nick Bosa leads the way at edge defender, but perhaps not for long: The 49ers star is making $34 million per year, a figure that could soon be eclipsed by a new deal for the Cowboys’ Micah Parsons.

• The Lions are paying their tackles handsomely: Penei Sewell and Taylor Decker are each among the 10 highest-paid tackles in the NFL — and for good reason.

• Dominate fantasy football season with promo code PFF25: Unlock all of PFF’s fantasy content and tools, including full access to the fantasy football mock draft simulator, for 25% off using promo code PFF25.

Estimated Reading Time: 12 minutes

The 2024 NFL offseason soon coming to an end also represents an end to most contract negotiations.

With that in mind, we looked at the 10 highest-paid players at each position based on the average annual value of their contracts and how those rankings stack up to on-field performance. We used the guaranteed amount of contracts as a tiebreaker if two players make the same amount on an annual basis.

Editor’s note: All data was sourced from OverTheCap.com

Quarterback

1. Joe Burrow, Cincinnati Bengals – $55M per year
2. Trevor Lawrence, Jacksonville Jaguars – $55M per year
3. Jordan Love, Green Bay Packers – $55M per year
4. Tua Tagovailoa, Miami Dolphins – $53.1M per year
5. Jared Goff, Detroit Lions – $53M per year
6. Justin Herbert, Los Angeles Chargers – $52.5M per year
7. Lamar Jackson, Baltimore Ravens – $52M per year
8. Jalen Hurts, Philadelphia Eagles – $51M per year
9. Kyler Murray, Arizona Cardinals – $46.1M per year
10. Deshaun Watson, Cleveland Browns – $46M per year

None of 2023’s five highest-graded quarterbacks are among the five highest-earning signal-callers when looking at average annual value.

In fact, five of last season’s six highest-graded quarterbacks (Josh Allen, Patrick Mahomes, Dak Prescott, Matthew Stafford and Brock Purdy) are not even among the 10 highest-earning quarterbacks on an annual basis.

Joe Burrow, who leads the position because of the guaranteed money on his contract, was PFF’s highest-graded quarterback both in 2021 and 2022 before having his 2023 season cut short due to injury.

Running Back

1. Christian McCaffrey, San Francisco 49ers – $19M per year
2. Alvin Kamara, New Orleans Saints – $15M per year
3. Jonathan Taylor, Indianapolis Colts – $14M per year
4. Saquon Barkley, Philadelphia Eagles – $12.6M per year
5. Josh Jacobs, Green Bay Packers – $12M per year
6. Joe Mixon, Houston Texans – $9.9M per year
7. Rhamondre Stevenson, New England Patriots – $9M per year
8. D’Andre Swift, Chicago Bears – $8M per year
9. Derrick Henry, Baltimore Ravens – $8M per year
10. Tony Pollard, Tennessee Titans – $7.3M per year

While the three highest-paid running backs are on contract extensions with their teams, six of the remaining seven just signed with their teams as free agents this offseason.

Not only did Christian McCaffrey play by far the most snaps over the past two seasons, but he is also the highest-graded running back over that time (92.5).

Nick Chubb is the third-highest-graded running back over the past two seasons, but his 2023 season was cut short with a serious knee injury and, as a result, he is on a one-year contract worth only $2.3 million after a restructure earlier this offseason.

Tight End

1. Travis Kelce, Kansas City Chiefs – $17.1M per year
2. T.J. Hockenson, Minnesota Vikings – $16.5M per year
3. George Kittle, San Francisco 49ers – $15M per year
4. Dallas Goedert, Philadelphia Eagles – $14.3M per year
5. Mark Andrews, Baltimore Ravens – $14M per year
6. Evan Engram, Jacksonville Jaguars – $13.8M per year
7. David Njoku, Cleveland Browns – $13.7M per year
8. Cole Kmet, Chicago Bears – $12.5M per year
9. Dalton Schultz, Houston Texans – $12M per year
10. Noah Fant, Seattle Seahawks – $10.5M per year

The three highest-graded tight ends of 2023 — George Kittle, Travis Kelce and Mark Andrews — all make the list of top five tight ends in average annual value.

Detroit’s Sam LaPorta, last season’s sixth-highest-graded tight end, playing on a rookie deal and making $2.4 million per year is arguably the best contract at the position.

Whereas Evan Engram has the sixth-biggest contract by average annual value, he has failed to finish among the 10 highest-graded tight ends since 2018, his second season in the league.

Wide Receiver

1. Justin Jefferson, Minnesota Vikings – $35M per year
2. A.J. Brown, Philadelphia Eagles – $32M per year
3. Amon-Ra St. Brown, Detroit Lions – $30M per year
4. Tyreek Hill, Miami Dolphins – $30M per year
5. Jaylen Waddle, Miami Dolphins – $28.3M per year
6. Davante Adams, Las Vegas Raiders – $28M per year
7. D.J. Moore, Chicago Bears – $27.5M per year
8. Cooper Kupp, Los Angeles Rams – $26.7M per year
9. DeVonta Smith, Philadelphia Eagles – $25M per year
10. Nico Collins, Houston Texans – $24.3M per year

Widely regarded as having top-tier supporting casts for their quarterbacks, the Miami Dolphins and Philadelphia Eagles both have two pairs of wide receivers on the list of the 10 highest-earning receivers.

Of the 10 highest-graded receivers from last season, seven are also among the highest-earning. The remaining receivers are either hoping to get a new contract (Brandon Aiyuk and CeeDee Lamb) or are on a rookie deal (Puka Nacua).

While Cooper Kupp, who ranks seventh among receivers in average annual value, ranked first and seventh in PFF grade in 2021 and 2022, respectively, he finished 2023 as just the 46th-highest-graded wide receiver.

Offensive Tackle

1. Tristan Wirfs, Tampa Bay Buccaneers – $28.1M per year
2. Penei Sewell, Detroit Lions – $28M per year
3. Christian Darrisaw – $26M per year
4. Laremy Tunsil, Houston Texans – $25M per year
5. Andrew Thomas, New York Giants – $23.5M per year
6. Trent Williams, San Francisco 49ers – $23M per year
7. Jordan Mailata, Philadelphia Eagles – $22M per year
8. Dion Dawkins, Buffalo Bills – $20M per year
9. Jawaan Taylor, Kansas City Chiefs – $20M per year
10. Taylor Decker, Detroit Lions – $20M per year

While Detroit’s Penei Sewell is among the top two highest-earning offensive tackles based on average annual value, he is one of just two right tackles in the top 10, with the other one being Kansas City’s Jawaan Taylor.

The Lions are the only team to have both of their offensive tackles in the top 10 of this list/ Philadelphia nearly accomplished the same feat, but Lane Johnson just missed the list at 11th place.

The Chiefs must hope Taylor starts playing at the level that is suggested by his contract after he ranked 72nd out of 81 offensive tackles with a 49.8 PFF overall grade in his first season in Kansas City.

Offensive Guard

1. Landon Dickerson, Philadelphia Eagles – $21M per year
2. Chris Lindstrom, Atlanta Falcons – $20.5M per year
3. Robert Hunt, Carolina Panthers – $20M per year
4. Quenton Nelson, Indianapolis Colts – $20M per year
5. Zack Martin, Dallas Cowboys – $18.4M per year
6. Quinn Meinerz, Denver Broncos – $18M per year
7. Jonah Jackson, Los Angeles Rams – $17M per year
8. Elgton Jenkins, Green Bay Packers – $17M per year
9. Joe Thuney, Kansas City Chiefs – $16M per year
10. Kevin Dotson, Los Angeles Rams – $16M per year

The Los Angeles Rams are the only team to have two players featured on the list of the 10 highest-paid guards, which highlights the direction in which the offense went over the past 12 months, focusing more on downhill runs.

When Kansas City’s salary cap management is mentioned, Patrick Mahomes is the first name brought up, but Joe Thuney, who has been the best pass-blocking guard in recent years, being just the ninth-highest-paid guard in the NFL is another very good deal for the Chiefs.

Whereas only two right tackles made the list of the 10 highest-earning offensive tackles, there is a perfect five-five split between left and right guards on this list.

Center

1. Frank Ragnow, Detroit Lions – $13.5M per year
2. Lloyd Cushenberry III, Tennessee Titans – $12.5M per year
3. Ryan Kelly, Indianapolis Colts – $12.4M per year
4. Erik McCoy, New Orleans Saints – $12M per year
5. Tyler Biadasz, Washington Commanders – $10M per year
6. Andre James, Las Vegas Raiders – $8M per year
7. Aaron Brewer, Miami Dolphins – $7M per year
8. David Andrews, New England Patriots – $6.5M per year
9. Ethan Pocic, Cleveland Browns – $6M per year
10. Ted Karras, Cincinnati Bengals – $6M per year

Lloyd Cushenberry III signed a contract with the Titans this offseason that made him the second-highest-paid center in the NFL. He ranks just 18th among 44 qualifying centers in PFF grade over the past three years (70.1).

Kansas City’s Creed Humphrey, the NFL’s highest-graded center over the past three seasons, is likely to reset the market next offseason when his rookie contract expires.

Detroit’s Ragnow ranks third in PFF grade over the past three seasons, behind only Creed Humphrey and Jason Kelce, which justifies his position as the highest-paid center in the NFL.

Interior Defender

1. Chris Jones, Kansas City Chiefs – $31.8M per year
2. Christian Wilkins, Las Vegas Raiders – $27.5M per year
3. Justin Madubuike, Baltimore Ravens – $24.5M per year
4. Quinnen Williams, New York Jets – $24M per year
5. Derrick Brown, Carolina Panthers – $24M per year
6. Jeffery Simmons, Tennessee Titans – $23.5M per year
7. DeForest Buckner, Indianapolis Colts – $23M per year
8. Dexter Lawrence, New York Giants – $22.5M per year
9. Daron Payne, Washington Commanders – $22.5M per year
10. Leonard Williams, Seattle Seahawks – $21.5M per year

Kansas City’s Chris Jones is the highest-graded interior defender over the past three years not named Aaron Donald, and he also played the second-most snaps behind the former Los Angeles Ram, which all seem to justify him being the highest-paid player at the position after Donald’s retirement.

While Dexter Lawrence signed a contract extension in 2023 and is still the highest-paid player among 1-technique interior defenders, his earning just the eighth-highest average annual salary at the position might still be surprising. Lawrence is the NFL’s third-highest-graded interior defender over the past three seasons, behind only Donald and Jones.

The Ravens’ Justin Madubuike has flashed potential throughout his first four seasons, but the team making him the third-highest-paid player at his position is still a risk, considering he was just the 17th-highest-graded interior defender in 2023.

Edge Defender

1. Nick Bosa, San Francisco 49ers – $34M per year
2. Josh Hines-Allen, Jacksonville Jaguars – $28.3M per year
3. Brian Burns, New York Giants – $28.2M per year
4. T.J. Watt, Pittsburgh Steelers – $28M per year
5. Myles Garrett, Cleveland Browns – $25M per year
6. Danielle Hunter, Houston Texans – $24.5M per year
7. Montez Sweat, Chicago Bears – $24.5M per year
8. Rashan Gary, Green Bay Packers – $24M per year
9. Maxx Crosby, Las Vegas Raiders – $23.5M per year
10. Bradley Chubb, Miami Dolphins – $22M per year

Micah Parsons, who is on a rookie contract and is the second-highest-graded edge defender over the past three seasons, is expected to take over first place on this list once he signs a contract extension with the Cowboys.

While Josh Hines-Allen being the second-highest-paid edge defender based on annual average value might surprise people, he has also registered the fifth-most total pressures among edge defenders over the past three seasons.

Maxx Crosby signed a contract extension in 2022 and might already be considered underpaid, as he ranks ninth on this list despite being the third-highest-graded edge defender over the past three seasons — behind only Nick Bosa and Parsons.

Linebacker

1. Roquan Smith, Baltimore Ravens – $20M per year
2. Fred Warner, San Francisco 49ers – $19M per year
3. Tremaine Edmunds, Chicago Bears – $18M per year
4. Matt Milano, Buffalo Bills – $14.2M per year
5. Patrick Queen, Pittsburgh Steelers – $13.7M per year
6. Azeez Al-Shaair, Houston Texans – $11.3M per year
7. Zaire Franklin, Indianapolis Colts – $10.4M per year
8. Bobby Okereke, New York Giants – $10M per year
9. Foyesade Oluokun, Jacksonville Jaguars – $10M per year
10. Logan Wilson, Cincinnati Bengals – $9M per year

It should come as no surprise that Fred Warner is among the two highest-earning linebackers in the league, as he ranked among the four highest-graded players at the position in each of the past four seasons.

Whereas Azeez Al-Shaair ranked just 50th among linebackers in PFF grade during his lone season in Tennessee, he did pick up a respectable 74.4 mark during his last season in San Francisco, where he was coached by DeMeco Ryans, who he will get to work with once again in Houston.

A second big contract was far from guaranteed for Patrick Queen based on his first two seasons in the league, but his past one-and-a-half seasons in Baltimore seem to justify him being made the fifth-highest-earning player at the position.

Cornerback

1. Jaire Alexander, Green Bay Packers – $21M per year
2. Denzel Ward, Cleveland Browns – $20.1M per year
3. Jalen Ramsey, Miami Dolphins – $20M per year
4. Marlon Humphrey, Baltimore Ravens – $19.5M per year
5. Marshon Lattimore, New Orleans Saints – $19.4M per year
6. Trevon Diggs, Dallas Cowboys – $19.4M per year
7. Tyson Campbell, Jacksonville Jaguars – $19.1M per year
8. L’Jarius Sneed, Tennessee Titans – $19M per year
9. Carlton Davis, Detroit Lions – $14.8M per year
10. Charvarius Ward, San Francisco 49ers – $13.5M per year

The 49ers made a shrewd move when they signed Charvarius Ward in free agency two years ago, as the former Kansas City Chief is the 10th-highest-paid player at the position despite being the third-highest-graded (89.1) cornerback over the past two seasons.

Whereas Denzel Ward was the 11th-highest-graded cornerback in 2021, before signing his contract extension, his 63.7 PFF grade across the two seasons since ranks just 48th among 69 qualifying cornerbacks.

It is just a matter of time until Sauce Gardner, PFF’s highest-graded cornerback in coverage in each of his first two seasons, resets the market and becomes the NFL’s highest-paid cornerback.

Safety

1. Antoine Winfield Jr., Tampa Bay Buccaneers – $21M per year
2. Derwin James, Los Angeles Chargers – $19M per year
3. Minkah Fitzpatrick, Pittsburgh Steelers – $18.2M per year
4. Xavier McKinney, Green Bay Packers – $16.8M per year
5. Jessie Bates III, Atlanta Falcons – $16M per year
6. Kyle Dugger, New England Patriots – $14.5M per year
7. Budda Baker, Arizona Cardinals – $14.1M per year
8. Marcus Williams, Baltimore Ravens – $14M per year
9. Jalen Thompson, Arizona Cardinals – $12M per year
10. Grant Delpit, Cleveland Browns – $12M per year

Antoine Winfield Jr., coming off a season in which he was the highest-graded safety in the NFL, signed a contract extension earlier this offseason that made him the highest-paid safety in NFL history.

Xavier McKinney put together his best season at the best time, as he ranked fourth in PFF overall grade (87.5) among safeties in 2023, which led to Green Bay making him the fourth-highest-paid safety in the league.

Jessie Bates III’s terrific first season in Atlanta might have made him underpaid already, one year into his new contract. While the former Bengals safety ranked second in PFF grade at the position in 2023, he ranks just fifth among safeties in average annual value.