Ben Simmons’ Achilles and the Kings’ cap: why a $1.75 million exception matters less than the tax line

Ben Simmons’ torn right Achilles gives the Sacramento Kings the right to ask the league for a disabled player exception, but the bigger number in their decision is not the exception. It is the luxury tax line, which the Kings sit only about $2.9 million below, according to reports, with one of their 15 standard roster spots still empty.

The Kings confirmed the injury and the surgery on Sunday, October 18, after Shams Charania first reported it. Simmons is expected to miss the whole 2026-27 season. He signed with Sacramento in September on a one-year deal that Charania reported at $3.5 million, a figure CBS Sports also used on Sunday. The exact cap figure has not been published by the team, so treat it as reported.

How the exception works

Under the collective bargaining agreement, a team can apply for the exception when a league-appointed doctor finds that a player is substantially more likely than not to be out through June 15. Applications are due by January 15, and an approved exception has to be used by March 10.

The size is the smaller of two amounts: half of the injured player’s salary, or the non-taxpayer mid-level exception. For Simmons, half is the smaller figure by a wide margin.

The exception can be spent in three ways: signing a free agent for this season only, claiming a player off waivers, or trading for a player in the final season of his contract. It does not create a roster spot, and Simmons’ salary stays on the books whether he is healthy or not.

The decision in front of Sacramento

A $1.75 million slot buys little that a minimum contract cannot. Its main use is as a trade tool: it lets the Kings absorb a small expiring salary later in the season without sending money back. That has some value for a team with no spare cap room.

The tax line is the harder limit. Filling the open 15th spot with a minimum deal would leave Sacramento about $438,000 under, according to reports, so any later move that adds salary, including one made with the exception, could push the Kings into the tax. The Kings’ salary page shows where the money already sits: Zach LaVine at $47.50 million and Domantas Sabonis at $42.34 million make up close to 60 percent of the listed figures. LaVine’s deal runs through June 2027.

On the court, Precious Achiuwa started four of his five preseason games and De’Andre Hunter had been next on the depth chart behind Simmons. Those internal options cost nothing extra, which is why the most likely path is to apply for the exception before January 15, keep it in reserve and decide on the 15th spot with the tax bill in mind. League-wide payrolls are on the NBA salaries page.

What comes next

The Kings open the season at the LA Clippers on Wednesday, October 21. Follow it in the Game Center. The dates that matter for the cap are January 15 for the exception application and March 10 for using it.