Clippers offseason primer: Russell Westbrook’s future, Kawhi Leonard, more

The Los Angeles Clippers had championship aspirations when they put together their team featuring Kawhi Leonard and Paul George. So far they’ve fallen far below expectations with only one trip to the Western Conference Finals to show on their resumé. Injuries stifled them in their first-round matchup against the Suns this year, but they were inconsistent throughout the regular season while healthy. They might still have lost this series if their roster was entirely available.

After four years we could finally start getting closer to the end of this iteration of the Clippers. New CBA changes were designed to prevent teams from spending as much as they’ve had over the years. The Clips could still keep this group together but after a couple of years, it could become untenable if they continue to fall below expectations.

Here is a preview of the 2023 offseason for the Los Angeles Clippers.

How the new CBA affects them

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The Clippers have had no issues spending whatever it takes to build the strongest roster possible. They had the league’s highest payroll in 2022-23 with the second-highest luxury tax payment. Their roster fielded two maximum salaried players and 9 players earning at least $9 million. They spent a total of $332 million on this year’s roster which is more than double the average team payroll of $150 million.

Their deep pockets and seemingly unlimited budget haven’t accomplished their ultimate goal but it has managed to irritate the rest of the league. The current luxury tax system was designed to prevent teams from spending this much but is proven useless against teams like the Clippers. The newest CBA is a response to the Clips’ spending and will add new rules and restrictions for big spenders like them going forward.

The team is entering the offseason with a $204 million payroll which would put them $25 million over the projected second tax apron. The second tax apron, which will be $17.5 million over the luxury tax line and in the fourth tax level, will prevent teams over it from increasing payroll via trade or the mid-level exception.

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The Clippers would only be able to increase their payroll by re-signing their own free agents, signing draft picks, and minimum players. They also wouldn’t be able to sign players who were bought out mid-season and have their draft pick seven years out frozen and potentially dropped to the bottom of the first round. These restrictions may not faze the Clippers in the upcoming season, but they could impact their direction a couple of years from now.

State of the roster and luxury tax projection

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As punitive as these new restrictions are, the Clippers have a deep enough roster to remain competitive over the next few seasons. They already have 14 players rostered for next year featuring 11 rotation players and their first-round pick. They could tweak the roster with trades although there are more limitations to them.

They can still increase their payroll in 2023-24 in trades by taking back up to 110 percent of outgoing salaries. After 2023-24, they won’t be able to increase their payroll in trades and won’t be able to aggregate multiple players to match 100 percent of salaries. For example, they wouldn’t be allowed to trade two players earning $10 million for one player earning $20 million or less. This makes 2023-24 the last opportunity for the Clippers to make some kind of unbalanced consolidation trade.

The Clippers are set to enter the repeater tax after being taxpayers for three straight seasons. This will significantly increase their tax rates and give them a record-breaking payroll and tax combination should they maximize their spending. They currently are projected to have a $190 million tax payment which is just $14 million less than their payroll.

If they re-sign or extend Mason Plumlee to his current salary range, their luxury tax payment could exceed their payroll by around $50 million. Another important decision they have to make is whether or not to retain Eric Gordon whose $20.9 million salary is non-guaranteed. Waiving him or trading him for a cheaper player could more than offset the costs of re-signing Plumlee.

Free agent: Mason Plumlee

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Mason Plumlee is the Clippers’ top unrestricted free agent this season with full Bird rights. He was acquired at the trade deadline to fill their backup center void and has been excellent in his role. He can still avoid free agency by extending by June 30 for a maximum of two years, $18.4 million. That extension would increase the Clippers’ luxury tax payment by north of $60 million.

Plumlee has been productive over the past three seasons in Detroit and Charlotte as a starter but he flourishes as a high-end backup center for good teams. He seems to be properly paid, so a new deal at his current salary range makes sense wherever he ends up.

Free agent: Russell Westbrook

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Russell Westbrook’s time with the Clippers could end up being a brief one. He has been a surprisingly good fit with them and a savior at times this season after the team’s late-season injuries. The Clippers only have his Non Bird rights which will limit them to re-signing him to the minimum salary or just 120 percent of that amount. Unless they shed significant salaries off their payroll, they aren’t expected to have access to the taxpayer mid-level exception to offer him more.

Extension candidates: Kawhi Leonard and Paul George

(Photo by Sean M. Haffey/Getty Images)

Kawhi Leonard and Paul George have identical contracts that are aligned with player options for 2024-25. Both players will become extension-eligible this offseason for the same types of extension structures. One option is four years, projected at $220.6 million where they decline their $48.8 million player option for 2024-25 for a slightly higher first-year salary. They could also pick up their respective options and extend for an additional three years, projected at $167.5 million.

Leonard and George are currently in their age 32 and 33 seasons, respectively. It’ll be interesting to see if the Clippers are willing to offer maximum extension amounts to either player given their age, recent injury histories, and tax complications. If no extension gets done or negotiations don’t even occur, it could signal a potential change in direction down the line.

2023-24 SALARY SITUATION

Players rostered: 14

Guaranteed salaries: $179.7 million

Non-guaranteed salaries: $24.6 million

Total salary: $204.3 million

Luxury tax space: $42.3 million over the tax

Apron space: $35.3 million over the apron

Second apron space: $24.8 million over the second apron

Spending power:

Reggie Jackson trade exception: $2,134,843 (expires February 9, 2024)

Paul George

Gary A. Vasquez-USA TODAY Sports

2023-24 salary: $45,640,084

Remaining salary guaranteed: $94,427,760 through 2024-25

Additional notes:

2024-25 salary is a player option worth $48.8 million

Extension-eligible starting on August 28 for up to four years, projected at $220.6 million

If he opts in, he will be extension-eligible next season for up to three years, projected at $167.5 million

Kawhi Leonard

Mark J. Rebilas-USA TODAY Sports

2023-24 salary: $45,640,084

Remaining salary guaranteed: $94,427,760 through 2024-25

Additional notes:

2024-25 salary is a player option worth $48.8 million

Extension-eligible starting on July 12 for up to four years, projected at $220.6 million

If he opts in, he will be extension-eligible next season for up to three years, projected at $167.5 million

15 percent trade bonus currently worth $1.3 million

Eric Gordon

Mark J. Rebilas-USA TODAY Sports

2023-24 salary: $20,917,902

Remaining salary guaranteed: $0

Additional notes:

Norman Powell

Gary A. Vasquez-USA TODAY Sports

2023-24 salary: $18,000,000

Remaining salary guaranteed: $57,724,137 through 2025-26

Marcus Morris

Gary A. Vasquez-USA TODAY Sports

2023-24 salary: $17,116,279

Remaining salary guaranteed: $17,116,279

Additional notes:

Nicolas Batum

Jerome Miron-USA TODAY Sports

2023-24 salary: $11,710,818

Remaining salary guaranteed: $11,710,818

Additional notes:

Robert Covington

Gary A. Vasquez-USA TODAY Sports

2023-24 salary: $11,692,308

Remaining salary guaranteed: $11,692,308

Ivica Zubac

Mark J. Rebilas-USA TODAY Sports

2023-24 salary: $10,933,333

Remaining salary guaranteed: $22,676,543 through 2024-25

Terance Mann

Gary A. Vasquez-USA TODAY Sports

2023-24 salary: $10,576,923

Remaining salary guaranteed: $22,000,000 through 2024-25

Additional notes:

Amir Coffey

Kirby Lee-USA TODAY Sports

2023-24 salary: $3,666,667

Remaining salary guaranteed: $7,604,938 through 2024-25

Bones Hyland

Kirby Lee-USA TODAY Sports

2023-24 salary: $2,306,400

Remaining salary guaranteed: $6,464,840 through 2024-25

Brandon Boston Jr.

Kirby Lee-USA TODAY Sports

2023-24 salary: $1,836,096

Remaining salary guaranteed: $0

Additional notes:

Jason Preston

Stephen R. Sylvanie-USA TODAY Sports

2023-24 salary: $1,836,096

Remaining salary guaranteed: $0

Additional notes:

Mason Plumlee

(Photo by Harry How/Getty Images)

Cap hold: $17,252,792

Type of free agent: Bird (unrestricted)

Additional notes:

Russell Westbrook

Jayne Kamin-Oncea-USA TODAY Sports

Cap hold: $1,989,698

Type of free agent: Non Bird (unrestricted)

Mousa Diabate

Cap hold: $1,774,999

Type of free agent: Non Bird (restricted)

Xavier Moon

Cap hold: $1,774,999

Type of free agent: Non Bird (restricted)

2023 Pick No. 13

2023-24 salary: $2,377,560

Remaining salary guaranteed: $12,210,334 through 2026-27

Additional notes: HoopsHype and ForTheWin’s draft expert Bryan Kalbrosky has Brandin Podziemski being selected with the 30th overall selection in his most recent mock draft.

You can follow Yossi Gozlan (@YossiGozlan) on Twitter.

Story originally appeared on HoopsHype