So full explanation on how performance bonuses count against the cap:
Every team has a 7.5% bonus cushion in which they can exceed the salary cap with performance bonuses.
At the end of the season, any performance bonuses earned is applied to the team's end of season cap space. An overage is applied to next season cap hit.
So for example if Toews earns $2.5 mil in performance bonuses and the Jets finish the 25/26 season with $1 mil in cap space, the Jets will be charged $1.5 mil towards the 26/27 season for the overage.
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