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. Hurts, Jalen : 38,301,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 38,301,000
2. Metcalf, D.K. : 14,000,000 (salary) + 0 (roster bonus) + 11,800,000 (SB/yr) = 25,800,000
3. Bosa, Nick : 18,125,400 (salary) + 0 (roster bonus) + 6,041,800 (SB/yr) = 24,167,200
4. Wirfs, Tristan : 16,660,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 16,660,000
5. Alexander, Jaire : 8,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 14,000,000
6. Hockenson, T.J. : 9,519,750 (salary) + 0 (roster bonus) + 3,569,906 (SB/yr) = 13,089,656
7. Pollard, Tony : 8,000,000 (salary) + 0 (roster bonus) + 4,150,000 (SB/yr) = 12,150,000
8. Jones, Ben : 3,500,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 7,500,000
9. King, Desmond : 4,000,000 (salary) + 0 (roster bonus) + 2,250,000 (SB/yr) = 6,250,000
10. Turner, Trai : 3,000,000 (salary) + 500,000 (roster bonus) + 1,333,333 (SB/yr) = 4,833,333
11. Boswell, Chris : 2,500,000 (salary) + 0 (roster bonus) + 1,400,000 (SB/yr) = 3,900,000
12. Gibbs, Jahmyr : 1,491,894 (salary) + 0 (roster bonus) + 2,217,577 (SB/yr) = 3,709,471
13. Hill, Daxton : 1,749,923 (salary) + 0 (roster bonus) + 1,384,846 (SB/yr) = 3,134,769
14. Smith, Mazi : 1,318,521 (salary) + 0 (roster bonus) + 1,524,087 (SB/yr) = 2,842,608
15. Harris, Charles : 795,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 1,795,000
16. Fisher, Eric : 1,080,000 (salary) + 0 (roster bonus) + 625,000 (SB/yr) = 1,705,000
17. Hall, Derick : 1,070,496 (salary) + 0 (roster bonus) + 531,982 (SB/yr) = 1,602,478
18. Paschal, Josh : 1,232,445 (salary) + 0 (roster bonus) + 349,889 (SB/yr) = 1,582,334
19. Foskey, Isaiah : 1,031,002 (salary) + 0 (roster bonus) + 374,008 (SB/yr) = 1,405,010
20. Nixon, Daviyon : 1,055,000 (salary) + 0 (roster bonus) + 152,015 (SB/yr) = 1,207,015
21. Golston, Chauncey : 1,055,000 (salary) + 0 (roster bonus) + 149,923 (SB/yr) = 1,204,923
22. Taylor, Alontae : 985,000 (salary) + 0 (roster bonus) + 217,272 (SB/yr) = 1,202,272
23. Wilson, Michael : 915,000 (salary) + 0 (roster bonus) + 229,578 (SB/yr) = 1,144,578
24. Tucker, Tre : 915,000 (salary) + 0 (roster bonus) + 227,045 (SB/yr) = 1,142,045
25. Ya-Sin, Rock : 1,080,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,130,000
26. Gillespie, Tyree : 1,055,000 (salary) + 0 (roster bonus) + 69,588 (SB/yr) = 1,124,588
27. Bryant, Coby : 985,000 (salary) + 0 (roster bonus) + 137,527 (SB/yr) = 1,122,527
28. Davis, Shawn : 1,055,000 (salary) + 0 (roster bonus) + 39,440 (SB/yr) = 1,094,440
29. Twyman, Jaylen : 1,055,000 (salary) + 0 (roster bonus) + 21,464 (SB/yr) = 1,076,464
30. Camp, Jalen : 1,055,000 (salary) + 0 (roster bonus) + 19,856 (SB/yr) = 1,074,856
31. Johnson, DJ : 915,000 (salary) + 0 (roster bonus) + 143,987 (SB/yr) = 1,058,987
32. Belton, Dane : 985,000 (salary) + 0 (roster bonus) + 65,461 (SB/yr) = 1,050,461
33. Mafi, Atonio : 915,000 (salary) + 0 (roster bonus) + 129,719 (SB/yr) = 1,044,719
34. Turner, Cole : 985,000 (salary) + 0 (roster bonus) + 38,514 (SB/yr) = 1,023,514
35. Henningsen, Matt : 985,000 (salary) + 0 (roster bonus) + 21,003 (SB/yr) = 1,006,003
36. Goode, Cameron : 985,000 (salary) + 0 (roster bonus) + 20,504 (SB/yr) = 1,005,504
37. Sorsdal, Colby : 915,000 (salary) + 0 (roster bonus) + 78,106 (SB/yr) = 993,106
38. Patterson, Jarrett : 915,000 (salary) + 0 (roster bonus) + 70,773 (SB/yr) = 985,773
39. Aumavae-Laulu, Malaesala : 915,000 (salary) + 0 (roster bonus) + 39,323 (SB/yr) = 954,323
40. Burney, Amari : 915,000 (salary) + 0 (roster bonus) + 22,222 (SB/yr) = 937,222
41. Winters, Dee : 915,000 (salary) + 0 (roster bonus) + 21,213 (SB/yr) = 936,213
42. Ricks, Eli : 915,000 (salary) + 0 (roster bonus) + 20,456 (SB/yr) = 935,456
208,882,848 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -5,000,000 (CAP HITS - see roster page)
= 203,882,848 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)