According to The Palm Beach Post, team executives and members of the coaching staff will not be excluded.
A source told the newspaper Wednesday that if the lockout isn't over by June 1, general manager Jeff Ireland, head coach Tony Sparano and the assistant coaches will receive salary reductions. According to the coaches' contracts, Ireland can make the cuts on an individual basis.
Dolphins spokesman Harvey Greene wouldn't address the reports of salary reductions but said office employees and coaches are still reporting to work.
"We have to stay business as usual, so that we're ready to go when the lockout ends," he said.
According to The Post, Sparano makes about $2.8 million per year. Ireland's salary is unknown, but it's believed to be similar to Sparano's. Both men signed contract extensions through 2013 during this offseason.
Coordinators can make more than $1 million, and position coaches typically earn roughly $200,000.
The Dolphins' 2010 coaching staff consisted of 19 people, according to the team's media guide. That doesn't include members of the training, equipment, scouting and video staffs.
When the lockout ends, regular salaries are expected to be restored, but lost wages will not be repaid, according to The Post.
The Dolphins are only one of many teams to institute cuts because of the lockout. ESPN cited league sources this week in reporting that all Baltimore Ravens employees received a 25 percent pay reduction after the lockout began, and non-contract Arizona Cardinals employees will be sent on one-week forced furlough.
The Buffalo Bills in March announced pay cuts that could be as much as 25 percent, and about 100 New York Jets employees must take off one unpaid week per month. The Oakland Raiders have implemented a plan that allows people to keep their full salaries if they sell a certain number of season tickets. The Charlotte Observer reported in March that as many as seven other teams also have initiated pay cuts or unpaid furloughs.
The Associated Press contributed to this report.