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. Herbert, Justin : 19,472,640 (salary) + 0 (roster bonus) + 8,089,015 (SB/yr) = 27,561,655
2. Onwenu, Mike : 10,124,144 (salary) + 0 (roster bonus) + 3,808,933 (SB/yr) = 13,933,077
3. Smith-Schuster, JuJu : 7,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 11,000,000
4. Evans, Rashaan : 6,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 11,000,000
5. Samuel, Asante : 7,338,038 (salary) + 0 (roster bonus) + 2,752,014 (SB/yr) = 10,090,052
6. Cappa, Alex : 6,000,000 (salary) + 0 (roster bonus) + 3,500,000 (SB/yr) = 9,500,000
7. Linderbaum, Tyler : 3,762,742 (salary) + 0 (roster bonus) + 5,596,366 (SB/yr) = 9,359,108
8. Daniels, James : 6,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 9,000,000
9. Surtain, Pat : 2,734,480 (salary) + 0 (roster bonus) + 6,095,810 (SB/yr) = 8,830,290
10. McNeill, Alim : 5,502,256 (salary) + 0 (roster bonus) + 2,151,984 (SB/yr) = 7,654,240
11. Epenesa, A.J. : 4,500,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 7,500,000
12. Joseph-Day, Sebastian : 4,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 6,000,000
13. Valdes-Scantling, Marquez : 3,000,000 (salary) + 500,000 (roster bonus) + 2,000,000 (SB/yr) = 5,500,000
14. Campbell, De'Vondre : 3,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 5,000,000
15. Smith, Irv : 3,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 5,000,000
16. Cleveland, Ezra : 2,000,000 (salary) + 0 (roster bonus) + 2,666,667 (SB/yr) = 4,666,667
17. Jones, Dre'Mont : 2,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 4,000,000
18. Shenault, Laviska : 2,000,000 (salary) + 0 (roster bonus) + 1,666,667 (SB/yr) = 3,666,667
19. Addison, Jordan : 1,396,329 (salary) + 0 (roster bonus) + 1,835,319 (SB/yr) = 3,231,648
20. Cook, James : 1,541,666 (salary) + 0 (roster bonus) + 968,332 (SB/yr) = 2,509,998
21. Scott, JK : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
22. McLaughlin, Chase : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
23. Epps, Marcus : 1,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,500,000
24. Williams, Darrel : 1,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,500,000
25. Banks, Aaron : 1,629,600 (salary) + 0 (roster bonus) + 632,888 (SB/yr) = 2,262,488
26. Ford, Cody : 1,500,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,833,333
27. Hance, Blake : 1,500,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,833,333
28. Jones, Robert : 1,000,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 1,666,667
29. Tuipulotu, Tuli : 1,049,468 (salary) + 0 (roster bonus) + 447,874 (SB/yr) = 1,497,342
30. Adams, Matt : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
31. Boyd, Kris : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
32. Hand, Da'Shawn : 1,080,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,330,000
33. Grier, Will : 1,080,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,330,000
34. Deablo, Divine : 1,055,000 (salary) + 0 (roster bonus) + 243,885 (SB/yr) = 1,298,885
35. Dulcich, Greg : 985,000 (salary) + 0 (roster bonus) + 290,283 (SB/yr) = 1,275,283
36. Hubbard, Chuba : 1,055,000 (salary) + 0 (roster bonus) + 179,208 (SB/yr) = 1,234,208
37. Austin, Calvin : 985,000 (salary) + 0 (roster bonus) + 206,318 (SB/yr) = 1,191,318
38. Ford, Jonathan : 985,000 (salary) + 0 (roster bonus) + 171,622 (SB/yr) = 1,156,622
39. Blackmon, Mekhi : 915,000 (salary) + 0 (roster bonus) + 166,766 (SB/yr) = 1,081,766
40. Jackson, Theo : 985,000 (salary) + 0 (roster bonus) + 77,172 (SB/yr) = 1,062,172
41. Landers, Matt : 1,035,000 (salary) + 0 (roster bonus) + 26,667 (SB/yr) = 1,061,667
42. Mills, Davis : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
43. Booker, Thomas : 985,000 (salary) + 0 (roster bonus) + 53,498 (SB/yr) = 1,038,498
44. Ogletree, Andrew : 985,000 (salary) + 0 (roster bonus) + 28,496 (SB/yr) = 1,013,496
45. Abdullah, Yasir : 915,000 (salary) + 0 (roster bonus) + 73,902 (SB/yr) = 988,902
46. Munford, Thayer : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
47. Coburn, Keondre : 915,000 (salary) + 0 (roster bonus) + 43,955 (SB/yr) = 958,955
48. Hellams, DeMarcco : 915,000 (salary) + 0 (roster bonus) + 23,660 (SB/yr) = 938,660
49. Blackshear, Raheem : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
50. Murphy, Byron : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
51. Mitchell, Adonai : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
52. Guyton, Tyler : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
206,538,663 (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)
+ -2,230,308 (CAP HITS - see roster page)
= 204,308,355 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)