The Bengals need to do three things to make the playoffs. If they beat the Steelers and the Broncos and Dolphins lose, Cincinnati is there.

This becomes a problem for receiver Tee Higgins. The kind of problem Bengals fans don’t want to hear about.

On Saturday, Higgins will complete his franchise tag season, which will earn him $21.8 million. That’s $1.21 million per week.

The salary after the season specified in the collective agreement is comparatively low. Higgins would receive $45,500 for the wild card round. He would receive $54,500 for the divisional round. He would get $77,000 for the conference championship game. He received $96,000 for the Super Bowl loss and $171,000 for the win.

That’s a total winnings of $348,000 for four additional games. Four additional ways to get injured. Four additional chances that his chance on the free market will be delayed or derailed.

From a business perspective, this is a no-brainer. Higgins should refuse to play without getting a new contract. From a PR perspective, Higgins would be devastated by fans and some in the media for choosing not to play despite the low pay.

Of course, Higgins would risk possible punishment if he adamantly refused to play. While he would obviously lose his playoff check(s), a fine for conduct detrimental to the team could allow the Bengals to retroactively fine Higgins the amount of one game check – even though he has earned all of his game checks for 2024.

The better approach would be to cite an injury, any injury, to justify not playing.

Every year from around October we hear that no player is at 100 percent. Higgins is definitely not; He is questionable for Saturday’s Week 18 game due to ankle and knee injuries.

So if the Bengals win and the Broncos and Dolphins lose, Higgins can say he isn’t healthy enough to play in the playoffs. And that he’s unwilling to risk his free agency salary unless the Bengals do what they won’t do: give him a long-term contract and the financial security that comes with it.

It’s a business decision. When owners make them, fans and some media applaud. When players make them, fans and some media take issue.

If those who found fault or any of their family members were in the situation Higgins may soon find themselves in, they wouldn’t do it.