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. Love, Jordan : 28,725,750 (salary) + 0 (roster bonus) + 11,490,300 (SB/yr) = 40,216,050
2. Fitzpatrick, Minkah : 10,000,000 (salary) + 0 (roster bonus) + 12,500,000 (SB/yr) = 22,500,000
3. Bosa, Joey : 22,126,013 (salary) + 0 (roster bonus) + 0 (SB/yr) = 22,126,013
4. Kupp, Cooper : 7,000,000 (salary) + 0 (roster bonus) + 15,000,000 (SB/yr) = 22,000,000
5. Collins, La'el : 12,850,000 (salary) + 0 (roster bonus) + 5,250,000 (SB/yr) = 18,100,000
6. Hunter, Danielle : 11,000,000 (salary) + 0 (roster bonus) + 5,654,167 (SB/yr) = 16,654,167
7. Stewart, Grover : 10,086,264 (salary) + 0 (roster bonus) + 2,521,566 (SB/yr) = 12,607,830
8. Edwards, Gus : 9,800,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 11,800,000
9. Jones, DaQuan : 4,450,000 (salary) + 0 (roster bonus) + 5,175,000 (SB/yr) = 9,625,000
10. Williams, Jamaal : 5,300,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 9,300,000
11. Anderson, Will : 2,217,855 (salary) + 0 (roster bonus) + 5,430,733 (SB/yr) = 7,648,588
12. Harris, Nick : 3,360,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 3,361,500
13. Porter, Joey : 1,349,870 (salary) + 0 (roster bonus) + 1,649,479 (SB/yr) = 2,999,349
14. Houston, Justin : 2,200,000 (salary) + 0 (roster bonus) + 2,000 (SB/yr) = 2,202,000
15. Musgrave, Luke : 1,152,868 (salary) + 0 (roster bonus) + 861,472 (SB/yr) = 2,014,340
16. Niang, Lucas : 1,353,194 (salary) + 0 (roster bonus) + 380,932 (SB/yr) = 1,734,126
17. Collins, Nico : 1,055,000 (salary) + 0 (roster bonus) + 239,943 (SB/yr) = 1,294,943
18. Taylor-Britt, Cam : 985,000 (salary) + 0 (roster bonus) + 227,303 (SB/yr) = 1,212,303
19. White, Zamir : 985,000 (salary) + 0 (roster bonus) + 217,272 (SB/yr) = 1,202,272
20. Steen, Tyler : 915,000 (salary) + 0 (roster bonus) + 284,902 (SB/yr) = 1,199,902
21. Thomas, Cameron : 985,000 (salary) + 0 (roster bonus) + 208,486 (SB/yr) = 1,193,486
22. Wilson, Michael : 915,000 (salary) + 0 (roster bonus) + 219,602 (SB/yr) = 1,134,602
23. Folk, Nick : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
24. Fant, George : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
25. Armstrong, Dorance : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
26. Odum, George : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
27. Brissett, Jacoby : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
28. Smythe, Durham : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
29. Haack, Matt : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
30. Niemann, Nick : 1,055,000 (salary) + 0 (roster bonus) + 64,536 (SB/yr) = 1,119,536
31. Battle, Jordan : 915,000 (salary) + 0 (roster bonus) + 201,574 (SB/yr) = 1,116,574
32. Mathis, Damarri : 985,000 (salary) + 0 (roster bonus) + 90,400 (SB/yr) = 1,075,400
33. Milne, Dax : 1,055,000 (salary) + 0 (roster bonus) + 19,048 (SB/yr) = 1,074,048
34. McClendon, Warren : 915,000 (salary) + 0 (roster bonus) + 154,340 (SB/yr) = 1,069,340
35. Waletzko, Matt : 985,000 (salary) + 0 (roster bonus) + 79,715 (SB/yr) = 1,064,715
36. Richards, Asim : 915,000 (salary) + 0 (roster bonus) + 131,847 (SB/yr) = 1,046,847
37. Gill, Trenton : 985,000 (salary) + 0 (roster bonus) + 54,037 (SB/yr) = 1,039,037
38. Quitoriano, Teagan : 985,000 (salary) + 0 (roster bonus) + 28,995 (SB/yr) = 1,013,995
39. Perry, A.T. : 915,000 (salary) + 0 (roster bonus) + 89,157 (SB/yr) = 1,004,157
40. Hall, Jaren : 915,000 (salary) + 0 (roster bonus) + 64,106 (SB/yr) = 979,106
41. Tucker, Sean : 915,000 (salary) + 0 (roster bonus) + 51,542 (SB/yr) = 966,542
42. Mims, Jordan : 785,000 (salary) + 0 (roster bonus) + 11,667 (SB/yr) = 796,667
43. Pipkins, Trey : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
44. Hodgins, Isaiah : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
45. Boykin, Lance : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
46. Toohill, Casey : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
47. Thomas, Daniel : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
237,127,935 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 750 (RETIRED - see roster page)
+ -609,198 (CAP HITS - see roster page)
= 236,519,487 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)