ORCHARD PARK, N.Y. — Whatever plans the Bills have this offseason will completely revolve around money. Currently they have none to spend.
According to Spotrac, the Bills are already about $1.3 million over the salary cap.
So before even trying to bring back some of their own free agents, players currently under contract are going to have to go.
Here is a list of potential cut candidates, with all salary numbers courtesy of Spotrac.
The order is from largest cap number for 2022 on down.
C Mitch Morse
2021 stats: Started all 17 regular season games + playoffs, 3 holding penalties
2022 Cap Number: $11.25 million
2022 Cut Savings: $7.5 million
2022 Dead Cap: $3.75 million
A year ago, I think Morse would have been more of a serious candidate, but he really had a solid season anchoring the middle of the Bills offensive line. I don't foresee Brandon Beane wanting to take on that much dead cap space for a guy in the final year of his deal. At 30, maybe the Bills look to give him a new deal that drops the cap number while giving them their center for a few more seasons.
OL Daryl Williams
2021 stats: Started all 17 regular season games + playoffs, 6 total penalties
2022 Cap Number: $9.925 million
2022 Cut Savings: 6.325 million
2022 Dead Cap: $3.6 million
The Bills rolled the dice on Williams in 2020 and he rewarded them with fantastic play at right tackle. In turn, that earned him a 3-year, $24 million contract last offseason to return to the team. Multiple reasons ultimately pushed Williams inside to right guard for most of this season, which is why I think he's definitely on the chopping block. While that $9.925M cap hit this season currently ranks 26th among all tackles in the NFL, it sits 10th highest for all guards. That is a hefty price to pay for a guy at that position that isn't at least making the Pro Bowl. The interesting part, however, is the timing of potentially moving on from Williams. If let go after June 1, the savings go up to $8.125M while spreading the dead cap to $1.8M this year and $1.8M in 2023. That obviously wouldn't help with free agent spending, but could be an avenue to free up more money for potential contract extensions that are done during training camp.
DT Star Lotulelei
2021 stats: 17 tackles, 4 TFL, 3 sacks
2022 Cap Number: $9,226,470
2022 Cut Savings: $1.5 million
2022 Dead Cap: $7.7 million
Lotulelei returned from a year away because of COVID and really had two parts to his season. The first he looked better than maybe he ever has over three seasons with the Bills. But then the DT got COVID and, as Beane noted during his end of season remarks, was not the same player. I know many fans are ready to move on from Lotulelei, but I just don't think the contract will allow it. A dead cap hit of $7.7M is exactly what forced the Bills to go through what they did in 2018 to "clear the books" of many bad moves like that by the past regime. Even if they chose to make a move after June 1, the savings only go up to $4,126,470 while the dead cap hit spreads out with $5.1M this year and $2.6M next. The Bills are all but stuck with him under this deal and hope that he can provide the same level of play moving forward that he had early this season, especially if they're unable to re-sign Harrison Phillips.
WR Cole Beasley
2021 stats: 82 receptions for 693 yards and a TD
2022 Cap Number: $7.6 million
2022 Cut Savings: $6.1 million
2022 Dead Cap: $1.5 million
Beasley followed up a 2nd team All-Pro 2020 with numbers that aren't as bad as maybe many thought. With an extra game, he had the exact same total of catches as the season prior, but the yardage is where things really dropped. The eye test alone showed games where he was heavily involved and others where he wasn't at all. Of course then there was everything surrounding him regarding COVID, including him missing a game after testing positive. His contract is one prime for shedding off the books, with good savings and little dead cap. While Beane said in his end of season remarks that he expects Beasley to be back, I'm not so sure. He turns 33 in April and while I do believe still can be a productive player, I see this as the perfect time to move on from an aging headache and fill that role with a cheaper, younger option.
LB A.J. Klein
2021 stats: 35 tackles, 4 TFL, interception, 5 passes defended, forced fumble
2022 Cap Number: $5,576,460
2022 Cut Savings: $5,176,460
2022 Dead Cap: $400,000
Klein once again really showcased his value this season. When called upon, he made plays and provided exactly what the Bills needed from a third linebacker, including four starts. The problem is that is a lot of money to spend on a player who was on the field for 40% or more of the defensive snaps in just six games this season, as the Bills base defense has turned to the nickel package. Saving over $5.1M with nearly no dead cap seems like a no-brainer to move on, especially after the team's already re-signed fellow LB and special teams player Tyrel Dodson.
OL Jon Feliciano
2021 stats: Played in 9 games with 6 starts, 2 total penalties
2022 Cap Number: $4,967,638
2022 Cut Savings: $3,467,368
2022 Dead Cap: $1.5 million
Injuries once again set Feliciano back this season, with a calf injury keeping him out five games. After that, he wasn't able to find his way back into the starting line-up. That's why he is part of this conversation, with a nearly $5M cap hit far too much to pay a back-up. The savings would not be a lot while the cap hit isn't pennies, but if there is no path for Feliciano to find his way back onto the field, I see it as a move that makes sense for both parties.
LB Tyler Matakevich
2021 stats: 19 tackles, interception
2022 Cap Number: $3.25 million
2022 Cut Savings: $2.5 million
2022 Dead Cap: $750,000
The special teams captain continued to be a key contributor in that phase of the game. He even grabbed an INT during one of his limited times on the field defensively. The Bills have always valued STs and even though there is some savings here, I don't see moving on from Matakevich in the final year of his deal.
OL Cody Ford
2021 stats: 15 games with 7 starts
2022 Cap Number: $2,388,741
2022 Cut Savings: $1,518,747
2022 Dead Cap: $869,994
It looked like Ford might have finally found a home on the offensive line earlier this season and was settling in to play more consistently. However, things turned the other direction and by week 4 he was out of the starting line-up and not even next in line to return. The writing is on the wall that the former second round pick is not someone the Bills feel comfortable playing unless absolutely forced to do. From a money standpoint, moving on from Ford now really doesn't do much. I see him sticking around into training camp to fight for one of the final OL roster spots, with the numbers the same if let go then.
P Matt Haack
2021 stats: 42.9 pards per punt on 53 attempts with one blocked
2022 Cap Number: $1.9 million
2022 Cut Savings: $1.2 million
2022 Dead Cap: $700,000
Haack was one of the worst punters in the NFL this season, with that 42.9 YPP ranking 25th in the league. He did provide value with his holding abilities for Tyler Bass, but Beane has already said he is going to look at punters this offseason. Similar to Ford, I don't see the Bills cutting Haack now because there is no benefit financially. However, competition will be brought in and if Haack is let go at any point after June 1, the savings go up to $1.55M with $350K of dead cap spread for both 2022 and 2023.