The employees were informed of the cuts Tuesday. Their salaries will be reinstated to previous levels once the lockout is lifted, the newspaper reported.
Employees making more than $75,000 annually face a 20 percent decrease in salary. Employees making between $50,000 and $75,000 face a 15 percent cut, and those making less than $50,000 will take a 10 percent cut.
Sources told The Herald that team officials blamed slow season ticket sales -- attributable to the lockout -- for the need to slash salaries.
"We're a private company," Dolphins representative Harvey Greene said Tuesday. "We don't comment publicly about our internal practices."
The Dolphinsaren't the first team to institute cuts. 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 Charlotte Observer reported in March that as many as seven other teams also have initiated pay cuts or unpaid furloughs.