During the off-season teams are allowed to carry up to 90 players through training camp and only the top 53 cap values will count against the cap (similar to the NFL's Rule of 51). Once the regular season begins, teams can have up to 55 active players but only the top 53 count against the cap (like NFL team activating 2 extra practice squad players on gameday).
A player's salary cap value = Current Season Annual Salary + Roster Bonus + (Signing Bonus / Yr)
1. Garoppolo, Jimmy : 21,000,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 31,000,000
2. Clark, Kenny : 19,756,541 (salary) + 0 (roster bonus) + 5,768,411 (SB/yr) = 25,524,952
3. Aiyuk, Brandon : 16,362,000 (salary) + 0 (roster bonus) + 5,454,000 (SB/yr) = 21,816,000
4. Oliver, Ed : 13,500,000 (salary) + 0 (roster bonus) + 5,400,000 (SB/yr) = 18,900,000
5. Mayfield, Baker : 15,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 15,000,000
6. Kamara, Alvin : 11,922,952 (salary) + 0 (roster bonus) + 2,980,738 (SB/yr) = 14,903,690
7. Jefferson, Justin : 11,874,060 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,874,060
8. Hunt, Kareem : 7,061,772 (salary) + 0 (roster bonus) + 2,648,165 (SB/yr) = 9,709,937
9. Bentley, Ja'Whaun : 6,913,311 (salary) + 0 (roster bonus) + 2,592,491 (SB/yr) = 9,505,802
10. Sanders, Miles : 6,240,356 (salary) + 0 (roster bonus) + 2,340,134 (SB/yr) = 8,580,490
11. Jackson, Eddie : 5,880,378 (salary) + 0 (roster bonus) + 2,205,142 (SB/yr) = 8,085,520
12. Glowinski, Mark : 4,000,000 (salary) + 0 (roster bonus) + 2,666,667 (SB/yr) = 6,666,667
13. Saffold, Rodger : 4,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 6,000,000
14. Olave, Chris : 2,306,150 (salary) + 0 (roster bonus) + 2,497,298 (SB/yr) = 4,803,448
15. Butker, Harrison : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
16. Maddox, Avonte : 2,250,000 (salary) + 0 (roster bonus) + 1,066,667 (SB/yr) = 3,316,667
17. McDonald, Will : 1,405,332 (salary) + 0 (roster bonus) + 1,871,329 (SB/yr) = 3,276,661
18. Williams, Ty'Son : 2,985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,985,000
19. Beachum, Kelvin : 1,750,000 (salary) + 0 (roster bonus) + 850,000 (SB/yr) = 2,600,000
20. Stokes, Eric : 1,693,740 (salary) + 0 (roster bonus) + 718,425 (SB/yr) = 2,412,165
21. Turner, Billy : 2,000,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 2,250,000
22. Booth, Andrew : 1,434,708 (salary) + 0 (roster bonus) + 754,415 (SB/yr) = 2,189,123
23. Udoh, Oli : 1,700,000 (salary) + 0 (roster bonus) + 350,000 (SB/yr) = 2,050,000
24. Pocic, Ethan : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
25. Howard, O.J. : 1,350,000 (salary) + 0 (roster bonus) + 400,000 (SB/yr) = 1,750,000
26. Johnson, Tyler : 1,200,000 (salary) + 0 (roster bonus) + 533,333 (SB/yr) = 1,733,333
27. Flowers, Tre : 1,200,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,533,333
28. Jenkins, Rayshawn : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
29. Brown, Noah : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
30. Fox, Morgan : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
31. Pinion, Bradley : 990,000 (salary) + 0 (roster bonus) + 371,250 (SB/yr) = 1,361,250
32. Rodgers, Amari : 1,055,000 (salary) + 0 (roster bonus) + 253,671 (SB/yr) = 1,308,671
33. Compton, Tom : 1,080,000 (salary) + 0 (roster bonus) + 200,000 (SB/yr) = 1,280,000
34. Pitre, Jalen : 985,000 (salary) + 0 (roster bonus) + 267,427 (SB/yr) = 1,252,427
35. Rice, Monty : 1,055,000 (salary) + 0 (roster bonus) + 158,290 (SB/yr) = 1,213,290
36. Jones, Ernest : 1,055,000 (salary) + 0 (roster bonus) + 135,281 (SB/yr) = 1,190,281
37. Bell, David : 985,000 (salary) + 0 (roster bonus) + 181,018 (SB/yr) = 1,166,018
38. Brown, Sydney : 915,000 (salary) + 0 (roster bonus) + 249,840 (SB/yr) = 1,164,840
39. Williams, K'Waun : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
40. Jefferson, Quinton : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
41. Scharping, Max : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
42. Woerner, Charlie : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
43. Mullens, Nick : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
44. Mitchell, Elijah : 1,055,000 (salary) + 0 (roster bonus) + 85,813 (SB/yr) = 1,140,813
45. Guyton, Jalen : 1,085,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,135,000
46. Conley, Chris : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
47. Gray, Noah : 1,055,000 (salary) + 0 (roster bonus) + 73,275 (SB/yr) = 1,128,275
48. Zappe, Bailey : 985,000 (salary) + 0 (roster bonus) + 130,660 (SB/yr) = 1,115,660
49. Waletzko, Matt : 985,000 (salary) + 0 (roster bonus) + 128,371 (SB/yr) = 1,113,371
50. Young, Landon : 1,055,000 (salary) + 0 (roster bonus) + 42,564 (SB/yr) = 1,097,564
51. Mason, Ben : 1,055,000 (salary) + 0 (roster bonus) + 38,919 (SB/yr) = 1,093,919
52. Lopez, Roy : 1,055,000 (salary) + 0 (roster bonus) + 23,340 (SB/yr) = 1,078,340
53. Davis, Derius : 915,000 (salary) + 0 (roster bonus) + 163,011 (SB/yr) = 1,078,011
Cap Values from top 53 players: 254,914,577
54. Smith, Tyreke : 985,000 (salary) + 0 (roster bonus) + 81,551 (SB/yr) = 1,066,551
55. Johnson, Kyron : 985,000 (salary) + 0 (roster bonus) + 25,998 (SB/yr) = 1,010,998
56. Thornton, Tyquan : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
57. Allen, Davis : 915,000 (salary) + 0 (roster bonus) + 43,681 (SB/yr) = 958,681
58. Brooks, Jalen : 915,000 (salary) + 0 (roster bonus) + 24,492 (SB/yr) = 939,492
254,914,577 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 1,599,025 (RETIRED - see roster page)
+ -5,000,000 (CAP HITS - see roster page)
= 251,513,602 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)