The Las Vegas Raiders have 91 players on their offseason roster. Ninety of them were at the NFL team’s facility on Tuesday for the first day of mandatory minicamp.

The missing player was 2022 NFL rushing champion Josh Jacobs.

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Las Vegas’ mandatory minicamp continues on Wednesday and Thursday before the Raiders return to Phase 3 practices next week leading into the summer break.

The difference between the two weeks of work: Next week’s practices, like all but three days of the offseason program, are voluntary; this week’s work is required, and players who don’t attend can be fined — $16,459 for missing one practice, $32,920 for missing a second practice and $49,374 for missing a third practice for a total of $98,753 for missing all three days.

But Jacobs will not be fined.

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The other 90 players attending Tuesday’s work have signed contracts with the Raiders. Jacobs has not. But he’s not a free agent.

In March, Las Vegas used its franchise tag for 2023 to keep the former Alabama standout from becoming one.

Jacobs did not want to be tagged. He hoped to work out a long-term contract with the Raiders. And if that didn’t happen, free agency would have delivered one with another team.

The tag obligates Las Vegas to pay Jacobs $10.91 million for the 2023 season, with the franchise-tag value for running backs the lowest for any non-specialist position.

The tag also gives the Raiders until 3 p.m. CDT July 17 to work out a multi-year contract with Jacobs. If the deal isn’t done by then, only a one-year contract can be offered, which usually means signing the tag tender to play.

“The deadline is not until July,” Las Vegas coach Josh McDaniels said after Tuesday’s practice. “Again, I respect everything about that process. This is not the first time that’s happened in terms of me being a part of that. I stand by what I said before: Love the kid, love the player, love the person, and look forward to when I see him.”

Jacobs earned first-team All-Pro recognition and his second Pro Bowl invitation in 2022, when he led the NFL with 1,653 rushing yards. He ran for 12 touchdowns and had 53 receptions for 400 yards, too.

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Jacobs has reached 1,000 rushing yards in three of his four seasons since joining the Raiders from Alabama as the 24th selection in the 2019 NFL Draft. He has 4,740 yards and 40 touchdowns on 1,072 rushing attempts and 160 receptions for 1,152 yards during his four NFL seasons.

Jacobs is the 12th player in NFL history to reach those three rushing statistics in his first four seasons. Of the previous 11, eight are in the Pro Football Hall of Fame and two are not eligible for consideration yet.

Only eight other players in NFL history have had as many rushing attempts and receptions in their first four seasons as Jacobs has had.

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Mark Inabinett is a sports reporter for Alabama Media Group. Follow him on Twitter at @AMarkG1.