San Francisco 49ers linebacker Aldon Smith, who is eligible to return from a nine-game suspension this week, may become the first player in NFL history to pay for the privilege of playing professional football, ESPN reported Sunday.

According to the report, Smith’s salary will be $1.099 million after his suspension, but a net of $525,000 after taxes. However, the 49ers will take all of that from his game checks this season for signing bonus money he forfeited.

That still does not cover all Smith owes the team, so it will take another $661,000 from him after this season.

Recent reports surfaced that Smith’s suspension would be reduced, but that turned out to not be the case because he reportedly failed to fulfill counseling requirements assigned to him.

The 49ers visit the New Orleans Saints on Sunday. Smith will be eligible to play San Francisco’s next game at the New York Giants on Nov. 16.

Smith was suspended for violating the NFL’s personal conduct policy and its substance-abuse policy.

In 43 NFL games, Smith has 42 sacks. That ranks second in the NFL over the past three seasons, trailing only defensive end Jared Allen of the Chicago Bears.