The elevated players got a one week minimum game check last year for being called up.
They get a minimum of 3 weeks if called up from the PS.
All that bookkeeping is done using the Dead Money section on Spotrac.
Practice squad contracts do not include guaranteed salaries, bonuses or incentives. They are entirely about the weekly check.
That said, if a player is promoted to the active roster for game day, they will receive a prorated cut of the minimum annual salary for a player with his number of accrued seasons.
https://www.sportingnews.com/us/nfl/news/nfl-practice-squad-salaries-rules-2021/1wt851t0mlm9c1amafmqrx6dll