If waivers were asked on Bill Kilmer and another club claimed him, that team would have to assume his $250,000-a-year salary because he has a guaranteed two-year contract with the Redskins, ending after the 1979 season.

If no other club claimed Kilmer he would become a free agent, but if he then was signed by another team for, say $100,000 a year, that much almost certainly would be deducted from the amount the Redskins would have to pay; because of an "offset" provision usually inserted of such circumstances.

Between the two clubs, Kilmer still would collect an aggregate of $250,000.

Chris Hanburger did not have a guaranteed contract, so as a free agent who has cleared waivers he starts from scratch in negotiations with any club.

While George Allen is being paid $200,000 annually by Los Angeles after being fired, any new coaching salary or earnings from being a sportscaster and sports columnist will be deducted from 1978 through 1980.

Clubs are able to absort such outlays in these days of $5.6 million revenue annually from television.

With Fran Tarkenton retired at age 39, Kilmer, who will be 40 on Sept. 5, is the dean of the quarter backs. He was the only one to have seven straight winning seasors, from 1971 through 1978, but his mobility has been worsened by injuries.

San Francisco desperately needs a quarterback and Kilmer has been popular there since beginning his career with the 49ers. Steve DeRerg is the only returning veteran and he is coming off Knee surgery. Scott Bull had knee surgery and is expected to retire.

Coach Bill Walsh also is general manager and has an affluent owner, Edward J DeBartolo. The team's personnel director, John McVay, also the former coach of the New York Giants, knows Kilmer.

Allen wanted to deal for Kilmer when coaching the Rams, while pat Haden and Vince Ferragamo were develping, but Los Angeles last week drafted Jeff Rutledge of Alabama. The Redskins once offered Kilmer to the Chicago Bears when jack Pardee was their coach, because Kilmer asked to be traded. But pardee stayed with Bob Avellini. Behind him now are Mike Phipps and Vince Evans.

Ted Marchibroda at Baltimore likes Kilmer's quarterbacking but his owner, Bob Irsay, is not a big spender on salaries and the Colts already have traded for Grey Landry to back up Bert Jones while his throwing should heals. Despite getting linebacker Bardy Krause of Alabama in the draft, the Colts may be interested in Hanburger.

The Minnesota Vikings could afford Kilmer's salary after getting out from under Tarkenton's $350,000 wage and Kilmer is a leader like Joe Kapp was. But besides having Tommy Kramer and Bob Lee, the Vikings drafted Steve Dils of Stanford.