Are the Orlando Magic over the apron in 2026-27?

Their apron payroll is $225.8M against a second-apron line of $221.7M. That is the harshest tier in the CBA: no mid-level exception of any kind, no combining salaries in trades, no sending cash, and a frozen future first-round pick. Their apron payroll counts $1.3M in unlikely bonuses, incentive money a player probably won't earn that counts against the aprons but not the cap or tax.

Practically, a second-apron team can only re-sign its own players with Bird rights and add veteran minimums.