The 49ers on Saturday flexed up two players from the practice squad who do not figure to be in uniform for the team’s playoff game against the Seattle Seahawks.

San Francisco elevated rookie defensive tackle Sebastian Valdez and veteran offensive lineman Brandon Parker as a reward for their work on the practice squad this season. Both are likely to be inactive for the 49ers’ divisional-round matchup against the Seahawks.

The 49ers also ruled out wide receiver Jacob Cowing, whom the team listed as questionable this week. Cowing remains on injured reserve. Although he is healthy enough to play, the 49ers do not have a roster spot available for him.

Cowing sustained hamstring injuries during training camp, and has not appeared in a game this season. The 49ers opened the practice window for him two weeks ago.

“He’s close,” 49ers coach Kyle Shanahan said on Thursday. “He’s healthy. He’s had two good weeks, and I think we’ve got one more week with him where we’ve got to make a decision, but he’s looked really good out there.”

Cowing, a fourth-round pick in the 2024 NFL Draft from Arizona, appeared in 15 games as a rookie. He caught four passes for 80 yards, while averaging 8.8 yards on 28 punt returns. He had one kickoff return for 32 yards.

The moves to flex Valdez and Parker up from the practice squad guarantees that each man will receive $58,500 as the set amount players earn for the divisional round of the NFL playoffs. The standard practice squad pay is $13,000 weekly for rookies and $17,500 for veteran players.

Playoff money is paid by the NFL and does not count against a team’s salary cap.

The 49ers signed Valdez as an undrafted rookie from Washington. He did not appear in any regular-season games this season. Parker is a five-year veteran who appeared in 59 games (33 starts) with the Raiders from 2018 to 2023. Parker has yet to see game action as a member of the 49ers.

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