The NBA and NBPA have reached agreement on salary reduction per game missed in home markets due to being unvaccinated. Both parties have agreed to reduce the player's salary by 1/91.6th for each game missed.

In New York and San Francisco, players must be vaccinated to play in games and to practice in the home market. This has left the availability in question for a small handful of players for home games in those markets.

Recently, it was reported that Andrew Wiggins of the Golden State Warriors chose to get vaccinated. The vaccination status of Kyrie Irving of the Brooklyn Nets remains unknown at this point. There are several reports that Irving will eventually get vaccinated.

In any case where a player sees their salary reduced due to missing games because they are unvaccinated, the team will not see any luxury tax savings.