For what it's worth. According to Browns GM Andrew Berry, the low first year base salary is the same thing they did for Austin Hooper, Myles Garrett and Nick Chubb.
Hooper signed a four-year, $42 million deal in 2020, and that included a base salary of $1.5 million in the first year. Hooper’s base salary rose each year, to $4.5 million in 2021 to $9.5 million in 2022.
Myles Garrett signed a five-year, $125 million contract extension in 2020, making him the highest-paid non-quarterback in league history at the time. That deal kicks in this year, with a base salary of $1,035,000, same as Watson. Bonuses help make Garrett a $12.9 million hit against the cap this year. His base salary rises to $17.2 million in 2023.
Nick Chubb signed a three-year extension last year, and it begins in 2022 with a base salary of $1.2 million before ballooning to $10.8 million next year. Similarly, Wyatt Teller, who’s contract was extended last year, will have a base salary of $1.5 million in 2022, the first year of the new deal, before it jumps to $12.5 million in 2023.
Andrew Berry defends Deshaun Watson’s low 2022 base salary, says it’s common practice for Browns - cleveland.com