| PLAYER | 2013-14 |
| Kobe Bryant | $30,450,000 |
| Dirk Nowitzki | $22,720,000 |
| Gilbert Arenas | $22,350,000 |
| Amar’e Stoudemire | $21,680,000 |
| Joe Johnson | $21,470,000 |
| Carmelo Anthony | $21,390,000 |
| Dwight Howard | $20,510,000 |
| Pau Gasol | $19,590,000 |
| Chris Bosh | $19,070,000 |
| LeBron James | $19,070,000 |
NOTES: As mentioned above, it is possible that Bryant will be the last $30 
million player for some time, perhaps all time. … Arenas is third as he collects the final year of his ridiculous six-year, $111 million contract signed with the Wizards in 2008, which explains why he has shark tanks in his house. … The Knicks, Lakers and Heat each have two players among the top 10. … It is interesting to note that while LeBron James and Kevin Durant are widely considered the two best players in the game, James is tied for ninth and Durant is not among the top 10 in 2013-14 salaries. … Dwight Howard’s new deal crashed the top 10, but Chris Paul’s did not.
2014-15
| PLAYER | 2014-15 |
| Carmelo Anthony | $24,350,000 |
| Amar’e Stoudemire | $23,410,000 |
| Joe Johnson | $23,180,000 |
| Dwight Howard | $21,440,000 |
| Chris Bosh | $20,590,000 |
| LeBron James | $20,590,000 |
| Dwyane Wade | $20,160,000 |
| Chris Paul | $20,070,000 |
| Deron Williams | $19,760,000 |
| Rudy Gay | $19,320,000 |
NOTES: For 2014-15, the top three players and four of the top nine will play in New York, which should produce a bevy of tabloid columns explaining why 
Anthony, Stoudemire, Johnson and Williams – with a combined zero trips to the NBA Finals – are overpaid. … It is possible that Bryant will ultimately be on this list, even if he takes a 33 percent pay cut. … Williams gives the Nets two players on the list; Wade gives the Heat three and makes them the first team with three $20 million players. … This is the final year of Gay’s contract and he has the ability to opt out of it. If he does, he is nuts, because $19.32 million will cover the first two years of his next deal.
2015-16
| PLAYER | 2015-16 |
| Joe Johnson | $24,890,000 |
| Dwight Howard | $22,400,000 |
| Chris Bosh | $22,110,000 |
| LeBron James | $22,110,000 |
| Dwyane Wade | $21,660,000 |
| Chris Paul | $21,470,000 |
| Deron Williams | $21,040,000 |
| Kevin Durant | $20,160,000 |
| Derrick Rose | $20,090,000 |
| Blake Griffin | $18,910,000 |
NOTES: The Heat still have three players on the list, with nearly $66 million committed to three players – if none of them opt out. … The Nets still have two, with Johnson climbing to the top spot as the deals of Anthony and Stoudemire 
expire. … The top 10 is completed by three players on their second contracts, all of whom received five-year deals as extensions of their rookie contracts. This is Durant’s last year, while Rose has one year remaining and Griffin has two. … It is possible that Kevin Love could crash the top 10 for this season if he opts out of his deal after the 2014-15 campaign, when he makes $15.7 million.
2016-17
| PLAYER | 2016-17 |
| Dwight Howard | $23,410,000 |
| Chris Paul | $22,870,000 |
| Deron Williams | $22,330,000 |
| Derrick Rose | $21,320,000 |
| Blake Griffin | $20,140,000 |
| Russell Westbrook | $17,770,000 |
| James Harden | $16,780,000 |
| John Wall | $16,000,000 |
| Josh Smith | $13,500,000 |
| Ty Lawson | $13,210,000 |
NOTES: If Howard doesn’t opt out of the final year of his deal, he will become the highest-paid for the first time in his career – until Durant signs a new deal. 
… Everyone talks about the 2014 free agent class and assumes opt-outs. In 2016, the class could include James, Bosh, Wade, Durant, Love (if he opts in) and Howard (if he opts out). … The Clippers have two players on the list for the second straight year and are joined by the Rockets as Harden crashes the list. … Wall’s salary is an average of the reported five-year, $80 million extension he recently signed. … While Smith and Lawson won’t stay in the top 10, their presence here shows the drag on salaries created by the new CBA.
2017-18
| PLAYER | 2017-18 |
| Chris Paul | $24,270,000 |
| Blake Griffin | $21,370,000 |
| James Harden | $17,810,000 |
| Russell Westbrook | $17,770,000 |
| John Wall | $16,000,000 |
| Anthony Bennett | $9,520,000 |
| Victor Oladipo | $8,570,000 |
| Otto Porter | $7,730,000 |
| Cody Zeller | $7,010,000 |
| Alex Len | $6,440,000 |
NOTES: The first five players on this list are the only current ones with deals into the 2017-18 season. Wall’s new deal extends to the following season and 
he could possibly be joined by DeMarcus Cousins, Greg Monroe and Paul George. … Keep in mind that Wesley Johnson, the fourth pick of the 2010 draft topped by Wall, made our list of best values under $1 million annually. … The second five are the top five picks of this year’s draft and their qualifying offers. They either will be making much more than this through extensions or much less because they were busts. … It’s hard to believe that the Clippers are committed to nearly $46 million in salary five years from now.
Chris Bernucca is the managing editor of SheridanHoops.com. His columns appear Monday during the season. You can follow him on Twitter.