The Boston Celtics have built a solid foundation for a championship-caliber team through a core of Jayson Tatum, Jaylen Brown, Derrick White, Jrue Holiday and Kristaps Porzingis. However, with the way NBA salaries are set up now, the Celtics’ title core may not go as long as they would hope it to.
According to NBA cap analyst Keith Smith, the Celtics could face the dreaded second apron in the offseason if they try to retain everyone from the team. For them to get out of it, Smith suggested that Porzingis and Holiday could be on the move to clear them from the sanctions of the apron.
“The Celtics project to be about $22.7M over the second apron. But that's for only 13 players. They'd need to add at least one more player to be in roster compliance. So, call it $25M over,” Smith wrote on X (formerly called Twitter) last Frday.

“Any trade they make involving KP or Jrue Holiday is likely going to return some money. A straight salary-dump deal probably isn't going to be a thing, nor should it be,” he added.
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Smith also explained that the Celtics could still make it happen without giving up Porzingis, who has provided the team with reliable rim protection, and Holiday, who has been a defensive dynamo throughout his career.
“Factoring those things in, that's why it's going to be hard for Boston to move "just" KP or Holiday and get clear of the second apron. Not impossible, but not easily done either,” Smith said.
The NBA’s second apron is a threshold for roster building. Once exceeded, the league could impose numerous sanctions on the team, including tax penalties, inability to sign mid-level players and a player from a sign-and-trade and the inability to trade first-round picks seven years out, among others.
Holiday earns $30 million this year, while Porzingis gets $29 million from the Celtics this year, according to Sportrac. They have been key contributors to the Celtics’ title repeat bid this year, where they are preparing to face the New York Knicks in the second round of the playoffs.
Celtics coach emphasizes the importance of Holiday and Porzingis
Celtics coach Joe Mazulla once lauded Holiday and Porzingis for buying into the team’s system and for playing any role Boston needs to win.
"They have an understanding of what we're trying to accomplish, and they're willing to wear many different hats. … They both have been one of the focal points on their team. ... each guy has to reinvent themselves a little bit,” Mazulla said in December 2023.
The Celtics won the 2024 NBA championship, where Porzingis got his first title, while Holiday picked up his second. This year, they remain one of the favorites to win it all coming out of the Eastern Conference.
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