The $650,000 in annual incentives are based solely on rushing yards or touchdowns.
Per a source with knowledge of the deal, Samuel gets $650,000 for each year in which he rushes for 380 yards. If he doesn’t get to 380 rushing yards but scores three rushing touchdowns, he gets $150,000 instead. But the cap on the total incentives each year is $650,000.
In other words, if he rushes for 380 yards and scores three rushing touchdowns, he still gets $650,000, not $650,000 plus $150,000.
Samuel can earn either incentive three times in the four years of the contract, capping the total incentives at $1.95 million.
Last season, Samuel rushed for 365 yards in the regular season, with eight rushing touchdowns. However, he didn’t begin to get significant carries until Week Nine.