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49ers waive DB, reinstate Nick Bosa, create $23 million in cap space with contract restructures

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© Darren Yamashita-USA TODAY Sports

Nick Bosa is officially back on the 49ers’ roster.

On Thursday, Bosa was back in Santa Clara in uniform. He was practicing for the first time since last season and agreeing on his five-year, $170 million extension on Wednesday. In the period open to media, Bosa only worked individually, mostly on conditioning and his get off.

Per the NFL’s transaction wire, Bosa was officially reinstated from the reserve/did not report list, which comes with a roster exemption.

That means the 49ers technically have a couple weeks to make a roster move, effectively with 54 players on the active roster. In reality, it means someone will have to be cut or placed on injured reserve by Saturday afternoon, assuming Bosa is going to play on Sunday.

Separately, the team waived defensive back Tayler Hawkins from injured reserve.

In other news, according to ESPN’s Field Yates, the 49ers restructured the contracts of both George Kittle and Trent Williams to create a whopping $23.22 million in cap space.

Restructures typically work by taking non-guaranteed base salaries and converting them into guaranteed bonus figures, which push money down the line in the future.

Players like them because they guarantee them more money. It allows teams to kick the cap hit can down the road. They can also carry over extra cap space at the end of the season into the following year.