Jaylen Brown is now the highest paid player in NBA history after coming to an agreement on a new five-year, $304 million extension with the Boston Celtics on Tuesday.

Entering the final year of his contract during the 2023-24 season and set to make roughly $31.8 million, including incentives, Brown is now set to make upwards of $52 million during the 2024-25 season and is under contract in Boston through the 2028-29 season. Perhaps the craziest part about Brown's new deal with the Celtics is that there is not a player option on the final year of this contract, a year in which the All-Star is scheduled to make close to $69 million in total.

Just an absolutely absurd contract extension, Brown is now the highest paid player in the league, as mentioned before, but he may not hold this mantle for long. As the league's salary cap continues to increase, more and more money is being allocated to player contracts and the Celtics will have to deal with yet another extension sooner than later with superstar Jayson Tatum needing a new deal soon.

Brown's new contract begins during the 2024-25 season and if Tatum is to receive a new extension in the near future, that would begin during the 2025-26 season. On a new deal with the Celtics, Tatum could possibly eclipse Brown's NBA-high of $304 million and receive a five-year, over $335 million extension.

That is down the line though and right now, the Celtics have a lot to figure out still regarding their immediate future. By signing Brown to a $304 million contract extension, Boston has put themselves in a very tight spot financially with little to no flexibility.

With this new extension, the Celtics are now set to operate as a second-apron team during the 2024-25 season. This means that they will not have access to their mid-level exception, they will not be able to sign players in the buyout market and Boston now faces significant restraints in trade talks with other teams, particularly regarding draft picks they can trade away. All of these new rules and implications come from the new CBA agreement put in place.

With heavy tax implications coming into play after the 2023-24 season in Boston and Tatum's expected extension on the horizon, the Celtics are going to carry one of the NBA's highest payrolls and tax bills. Obviously the Celtics knew what they were getting themselves into and they are committed to building a championship contender, hence why the contracts of Kristaps Porzingis, Derrick White, Malcolm Brogdon, Brown and Tatum add up to about $140 million for the upcoming season.

However, as Jaylen Brown's extension kicks in and the team's total payroll increases, the need for flexibility and money will become apparent, which could lead the team to split from players like Porzingis, White and Brogdon, all of which are under contract through the 2024-25 season with Porzingis under contract one additional year.

After losing in the 2022 NBA Finals and coming up one win shy of the NBA Finals this past season, the Celtics know they are one of the best teams in the league and as a result, they are going to do everything they can to bring title No. 18 back to Boston.