What sucks is, because of the structure of the current CBA, it makes much more sense for a max player, under 10 years of service, to take 1 or 2 year contracts. So the Celtics have no real advantage to sign Kyrie by offering a 5 year deal.
Kyrie's contract will be up after his 8th season, which means he will be eligible for 30% of the salary cap. However, after 10 years of service, he will then be eligible for 35% of the total salary cap, a significant pay raise. Expect Irving to sign a 2-3 year deal, regardless of where he ends up.
- Players with between 0-6 years of experience are eligible for a max contract worth 25 percent of the salary cap
- Players with between 7-9 years of experience are eligible for a max contract worth 30 percent of the salary cap
- Players with 10-plus years of experience are eligible for a super-max deal worth 35 percent of the salary cap
https://hoopshype.com/2018/10/21/nba-maximum-salary/