From a recent Shams article at The Athletic:

76ers officials have begun their usual check-ins with teams across the league ahead of the Dec. 15 date for players who signed contracts in the offseason to be traded, when trade talks begin to intensify. Philadelphia’s Tobias Harris has come up in the 76ers’ conversations with clubs so far, league sources said.

In his 12th NBA season, Harris has adapted to a new role and has been regarded as a model teammate and leader for the 76ers. He’s averaged 14.7 points and 6.2 rebounds while attempting 12.1 field goals per game — the lowest since his 2015-16 season in Orlando.

This was the last blurb in the story, way down at the bottom.

As you’re well aware by now, Harris is the highest-paid player on the team, with a $37 million cap hit. He’s got one more year remaining, at $39 million, so it’s a hard contract to move. This does feel like the 3rd straight year we’ve heard about Tobias Harris trade rumors, so it’s a recurring thing at this point. He’s shooting more threes this year and has been more efficient, but for Tobias it’s always been about the cap hit and that huge contract he was given. Daryl Morey was able to attach an asset to get off the Al Horford contract when he took over, but so far they’ve been sitting tight with Harris.