Ricky Rubio is in line to receive a pair of stats-based bonuses. (AP)

The Vertical Front-Office Insider Bobby Marks, a former 20-year executive with the Nets, looks at the player bonuses and off-season honors that could impact team salary and luxury-tax situations.

With two weeks remaining in the regular season, more than 30 players with incentive bonuses in their contracts will be eyeing box scores, overall team statistics and postseason honors, but the reality is that only a handful of bonuses will be earned.

The Vertical examines the players who will earn incentive bonuses, the impact on each team now and in the future, and which players will likely fall short of potentially big paydays.

LUXURY-TAX IMPACT

Portland Trail Blazers

Two transactions will keep the Trail Blazers below the luxury tax this season.

The set-off Portland received ($70,660) from Anderson Varejao signing with Golden State and the Trail Blazers acquiring less salary when they traded for Jusuf Nurkic will protect Portland from becoming a tax team even if Maurice Harkless meets the bonus criteria set forth in his contract.

The transactions have Portland $504,462 below the luxury tax.

Having shot better than 30 percent from 3-point range only once in his career, Harkless has a $500,000 bonus for shooting above 35 percent from 3.

Harkless is shooting 35 percent this season and would leave Portland $4,462 below the tax line if the final stats reflect his current percentage.

Staying below the tax has both short- and long-term ramifications.

Portland is still eligible to receive the $552,000 league-wide distribution for non-tax teams, will not have to pay the NBA $100,000 for the amount over the tax and won’t have the luxury-tax clock start until the 2017-18 season at the earliest.

With guaranteed salaries of $130 million (2017-18), $117 million (2018-19) and $114 million (2019-20) in future years, Portland will now likely avoid becoming a repeater tax team in 2019-20.

STATISTICAL ACHIEVEMENTS

Ricky Rubio

Health and an improved jump shot have Timberwolves guard Ricky Rubio in line to reach two out of the three bonus components in his contract.

Signed to a rookie extension in October 2014, Rubio has a total of $250,000 in bonuses broken up into three categories: free-throw percentage, free-throw attempts per game and total field goal percentage.

With the criteria set at Rubio appearing in at least 62 games, the former first-round pick is in line to reach two out of three bonuses.

Rubio earned $150,000 in bonuses last season for free-throw attempts and percentage; this season he will likely earn $75,000 for free-throw percentage but miss out on the bonus for free-throw attempts per game.

Falling below 4.1 free-throw attempts per game will cost him $75,000, but Rubio’s shooting will earn him $100,000.

Rubio, who has not shot better than 40 percent in his first five NBA seasons, will achieve the bonus if his current shooting percentage remains at 41 percent or better.

Thaddeus Young

Signed to a four-year contract by Brooklyn in 2015, Thaddeus Young will once again reach bonus incentives of $200,000 based on a calculated formula that factors minutes during the regular season in conjunction with total rebounds.

Because Young met the criteria last season and was deemed likely to reach the goal in 2016-17, the $14.9 million cap hit for next season will not change.

MINUTES PLAYED

Solomon Hill

Reduced to a role player last season with the Pacers, Solomon Hill has a minutes-played bonus built into the $48 million contract he signed last summer with the Pelicans.

Having eclipsed 2,000 minutes, Hill will earn $468,385 in addition to his $11.2 million salary.

Because the bonus is deemed likely in 2017-18, Hill will see his cap hit increase from $11.75 million to $12.25 million.

Rudy Gobert’s defense could lead to Utah’s cap rising next season. (AP) More

THE ROOKIE EXTENSION CLASS

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