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. Aiyuk, Brandon : 16,362,000 (salary) + 0 (roster bonus) + 6,544,800 (SB/yr) = 22,906,800
2. Lamb, CeeDee : 11,874,060 (salary) + 0 (roster bonus) + 5,064,796 (SB/yr) = 16,938,856
3. Martin, Zack : 12,496,500 (salary) + 0 (roster bonus) + 4,165,500 (SB/yr) = 16,662,000
4. Watson, Deshaun : 2,000,000 (salary) + 0 (roster bonus) + 13,000,000 (SB/yr) = 15,000,000
5. Queen, Patrick : 11,535,480 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,535,480
6. Smith, Roquan : 8,161,325 (salary) + 0 (roster bonus) + 3,264,530 (SB/yr) = 11,425,855
7. Ekwonu, Ikem : 3,932,627 (salary) + 0 (roster bonus) + 5,788,343 (SB/yr) = 9,720,970
8. Richardson, Anthony : 2,389,439 (salary) + 0 (roster bonus) + 5,846,226 (SB/yr) = 8,235,665
9. Thibodeaux, Kayvon : 3,083,201 (salary) + 0 (roster bonus) + 3,758,865 (SB/yr) = 6,842,066
10. Jewell, Josey : 2,000,000 (salary) + 0 (roster bonus) + 3,750,000 (SB/yr) = 5,750,000
11. Dobbins, J.K. : 5,563,140 (salary) + 0 (roster bonus) + 0 (SB/yr) = 5,563,140
12. Everett, Gerald : 4,148,461 (salary) + 0 (roster bonus) + 1,382,820 (SB/yr) = 5,531,281
13. Etienne, Travis : 2,785,400 (salary) + 0 (roster bonus) + 2,173,875 (SB/yr) = 4,959,275
14. Ward, Jimmie : 3,432,524 (salary) + 0 (roster bonus) + 1,144,175 (SB/yr) = 4,576,699
15. Cappa, Alex : 4,072,750 (salary) + 0 (roster bonus) + 0 (SB/yr) = 4,072,750
16. Delpit, Grant : 2,811,957 (salary) + 0 (roster bonus) + 1,124,783 (SB/yr) = 3,936,740
17. Gibbs, Jahmyr : 1,529,981 (salary) + 0 (roster bonus) + 2,369,925 (SB/yr) = 3,899,906
18. Schmitz, John Michael : 1,360,319 (salary) + 0 (roster bonus) + 1,691,277 (SB/yr) = 3,051,596
19. James, Andre : 3,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,000,000
20. Smith, Mazi : 1,339,420 (salary) + 0 (roster bonus) + 1,607,682 (SB/yr) = 2,947,102
21. Cleveland, Ezra : 2,250,000 (salary) + 0 (roster bonus) + 625,000 (SB/yr) = 2,875,000
22. Newsome, Greg : 1,812,900 (salary) + 0 (roster bonus) + 877,275 (SB/yr) = 2,690,175
23. Hyde, Micah : 1,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,500,000
24. Henry, Hunter : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
25. Pickett, Kenny : 1,983,900 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,983,900
26. Turner, Trai : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
27. Patrick, Tim : 1,200,000 (salary) + 100,000 (roster bonus) + 50,000 (SB/yr) = 1,350,000
28. Samuel, Asante : 1,055,000 (salary) + 0 (roster bonus) + 272,215 (SB/yr) = 1,327,215
29. Palmer, Joshua : 1,055,000 (salary) + 0 (roster bonus) + 206,400 (SB/yr) = 1,261,400
30. McPherson, Evan : 1,055,000 (salary) + 0 (roster bonus) + 89,500 (SB/yr) = 1,144,500
31. Bojorquez, Corey : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
32. Leno, Charles : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
33. Wylie, Andrew : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
34. Witherspoon, Ahkello : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
35. Raymond, Kalif : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
36. Gipson, Trevis : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
37. Gross-Matos, Yetur : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
38. Phillips, Jordan : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
39. Urban, Brent : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
40. Zappe, Bailey : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
41. Chosen, Robbie : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
42. Evans, Rashaan : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
43. Hamilton, Antonio : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
44. Ford, Mike : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
45. Grant, Jakeem : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
46. Herndon, Tre : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
47. Jones, D.J. : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Moore, Chris : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
49. Dorsett, Phillip : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
50. Billings, Andrew : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
51. Echols, Brandin : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
52. Carter, Lorenzo : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
53. Hubbard, Chris : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
Cap Values from top 53 players: 206,470,204
54. Scharping, Max : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
55. Shatley, Tyler : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
56. Mullens, Nick : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
57. Gilman, Alohi : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
206,470,204 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 2,785,406 (RETIRED - see roster page)
+ 14,240,293 (CAP HITS - see roster page)
= 223,495,903 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)