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Jason Taylor has $100,000 incentive to work out, can trigger $10 million roster bonus

As the debate continues regarding whether the Miami Dolphins made a legitimate effort to persuade linebacker Jason Taylor to return for another season (Taylor’s agent insists they didn’t), we’ve tracked down the full details on his contract.

In 2010, Taylor’s base salary of $1.75 million is fully guaranteed. The amount drops by $100,000 if he doesn’t participate in the balance of the offseason workout program, which likely means that his base salary will reduce to $1.65 million. Last year, Taylor walked away from millions in D.C. in order to avoid the offseason program.

In 2011, Taylor’s base salary moves to $2.275 million, with $750,000 guaranteed. The guarantee voids if he has fewer than seven sacks in 2010. It increases to $1.25 million if Taylor has 10 sacks. The guarantee increases to $2 million if he has 12 sacks.

There’s also a whopping $10 million roster bonus in 2011 based on playing time and individual performance levels. The payment, due on the fifth day of the 2011 league year, is aimed at giving Taylor a crack at the open market next year if he has a strong season in 2010 -- or leverage to secure a raise in New York.

The fact that Taylor will receive $1.75 million from the Jets in 2010 means that kicker Jay Feely also received total compensation of $1.75 million (or more) from the Cardinals. Under the “Final Eight Plan,” the Jets’ were prevented from exceeding the first-year compensation paid to Feely, the only unrestricted free agent who has left the team during the uncapped year. The increase from $1.75 million to $2.275 million matches the maximum 30-percent raise that Taylor can be given under the “Final Eight Plan.”