NBA tie-breakers are very important for playoff seeding. If two or more teams end the regular season with the same record, the tie-breakers will determine which team will be placed above everyone else.
The 2022-23 NBA season is very competitive, which is why the tie-breakers will play a major role in completing the playoff picture.
NBA tie-breakers are quite simple when two teams are tied. However, things get more complicated when three or more teams end the season with the same record.

NBA tie-breakers are very important late in the season
The Golden State Warriors (41-38) are only 0.5 games ahead of the LA Lakers (40-38) and there is a good chance that the two teams will finish the season with the same record.
If this happens, the Lakers will finish with a higher seed as they own a tie-breaker over the Warriors. The NBA tie-breaker goes to a team that has a better head-to-head record. Considering that the Lakers are 3-1 against the Dubs this season, they own it.

Here are the tie-breakers when two teams have the same record:
- Head-to-head record
- Division leader over team not leading division
- Higher winning percentage within division if teams share a division
- Higher winning percentage in conference games
- Higher winning percentage vs. playoff teams in own conference
- Higher winning percentage vs. playoff teams in other conference
- Higher point differential (points scored vs. points allowed)
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If the two teams split the regular-season series, the league would look at a division leader. Since neither the Warriors nor the Lakers lead their division, their inter-division record would matter. If this record was tied, the league would look at winning percentages in conference games, and so on.
NBA tie-breaker are more complex when three or more teams are tied
When three or more teams end the regular season with the same record, the league has to determine which of them will get a higher seed. These tie-breakers usually result in a large shift in the standings.
The Western Conference is so close this year that at least four teams could finish with the same record of 42-40. These teams are LA Clippers (41-38), Warriors (41-38), Lakers (40-38), New Orleans Pelicans (40-38), Minnesota Timberwolves (39-40).

Here are the rules for determining the NBA tie-breakers when three or more teams are tied:
- Division leader over team not leading division
- Head-to-head record
- Higher winning percentage within division if teams share a division
- Higher winning percentage in conference games
- Higher winning percentage vs. playoff teams in own conference
- Higher winning percentage vs. playoff teams in other conference
- Higher point differential (points scored vs. points allowed)
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Interestingly, this five-way tie would benefit the Timberwolves as they own a tie-breaker over everyone but the Pelicans. While the Warriors are currently sixth, they could fall to the play-in tournament due to the tie-breakers.

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