“The Jets include an offset in every contract, which provides financial protection if they release the player before the contract is complete. This isn't an unusual stance. It's believed that 30 of the 32 teams typically include an offset with contracts that have guaranteed money.
Like all first-round picks, Wilson's contract will be fully guaranteed at signing.
The sticking point is that two of the five quarterbacks drafted in the first round received deals with no offsets — Trevor Lawrence (No. 1 overall by the Jacksonville Jaguars) and Justin Fields (No. 11 by the Chicago Bears).”