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. Smith, Tyron : 20,460,000 (salary) + 0 (roster bonus) + 5,115,000 (SB/yr) = 25,575,000
2. Lawrence, Dexter : 16,767,950 (salary) + 0 (roster bonus) + 6,287,981 (SB/yr) = 23,055,931
3. Ramsey, Jalen : 22,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 22,500,000
4. Metcalf, D.K. : 14,807,250 (salary) + 0 (roster bonus) + 5,552,719 (SB/yr) = 20,359,969
5. Burrow, Joe : 19,472,640 (salary) + 0 (roster bonus) + 0 (SB/yr) = 19,472,640
6. Smith, Roquan : 11,395,117 (salary) + 0 (roster bonus) + 5,058,047 (SB/yr) = 16,453,164
7. Mixon, Joe : 9,422,507 (salary) + 0 (roster bonus) + 2,762,668 (SB/yr) = 12,185,175
8. Linsley, Corey : 6,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 12,000,000
9. Queen, Patrick : 11,535,480 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,535,480
10. Corbett, Austin : 4,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 6,000,000
11. Horn, Jaycee : 2,632,640 (salary) + 0 (roster bonus) + 1,970,220 (SB/yr) = 4,602,860
12. Leatherwood, Alex : 2,418,800 (salary) + 0 (roster bonus) + 1,685,100 (SB/yr) = 4,103,900
13. Olave, Chris : 2,052,464 (salary) + 0 (roster bonus) + 1,989,928 (SB/yr) = 4,042,392
14. Kincaid, Dalton : 1,457,269 (salary) + 0 (roster bonus) + 2,079,078 (SB/yr) = 3,536,347
15. McCreary, Roger : 1,362,716 (salary) + 0 (roster bonus) + 610,431 (SB/yr) = 1,973,147
16. Cohen, Tarik : 1,500,000 (salary) + 0 (roster bonus) + 400,000 (SB/yr) = 1,900,000
17. Robinson, Wan'Dale : 1,267,031 (salary) + 0 (roster bonus) + 419,062 (SB/yr) = 1,686,093
18. Hall, Derick : 1,077,931 (salary) + 0 (roster bonus) + 561,725 (SB/yr) = 1,639,656
19. Carter, Michael : 1,055,000 (salary) + 0 (roster bonus) + 282,437 (SB/yr) = 1,337,437
20. Tremble, Tommy : 1,055,000 (salary) + 0 (roster bonus) + 192,804 (SB/yr) = 1,247,804
21. Ezeudu, Joshua : 985,000 (salary) + 0 (roster bonus) + 254,816 (SB/yr) = 1,239,816
22. Wilson, Marco : 1,055,000 (salary) + 0 (roster bonus) + 152,016 (SB/yr) = 1,207,016
23. Moore, Dan : 1,055,000 (salary) + 0 (roster bonus) + 127,090 (SB/yr) = 1,182,090
24. Martin, Jartavius : 915,000 (salary) + 0 (roster bonus) + 258,630 (SB/yr) = 1,173,630
25. Ball, Josh : 1,055,000 (salary) + 0 (roster bonus) + 85,403 (SB/yr) = 1,140,403
26. Camarda, Jake : 985,000 (salary) + 0 (roster bonus) + 126,083 (SB/yr) = 1,111,083
27. Dimukeje, Victor : 1,055,000 (salary) + 0 (roster bonus) + 36,841 (SB/yr) = 1,091,841
28. Freeland, Blake : 915,000 (salary) + 0 (roster bonus) + 173,337 (SB/yr) = 1,088,337
29. Jackson, Tarron : 1,055,000 (salary) + 0 (roster bonus) + 27,092 (SB/yr) = 1,082,092
30. Hoskins, Phil : 1,055,000 (salary) + 0 (roster bonus) + 19,856 (SB/yr) = 1,074,856
31. FitzPatrick, John : 985,000 (salary) + 0 (roster bonus) + 24,749 (SB/yr) = 1,009,749
32. Goode, Cameron : 985,000 (salary) + 0 (roster bonus) + 19,754 (SB/yr) = 1,004,754
33. Robinson, Tavius : 915,000 (salary) + 0 (roster bonus) + 78,648 (SB/yr) = 993,648
34. McGuire, Isaiah : 915,000 (salary) + 0 (roster bonus) + 77,857 (SB/yr) = 992,857
35. Mafi, Atonio : 915,000 (salary) + 0 (roster bonus) + 62,037 (SB/yr) = 977,037
36. Smith, Terell : 915,000 (salary) + 0 (roster bonus) + 46,484 (SB/yr) = 961,484
37. Thompson, BJ : 915,000 (salary) + 0 (roster bonus) + 45,978 (SB/yr) = 960,978
38. Hayes, Josh : 915,000 (salary) + 0 (roster bonus) + 38,392 (SB/yr) = 953,392
39. McKee, Tanner : 915,000 (salary) + 0 (roster bonus) + 37,381 (SB/yr) = 952,381
40. Braswell, Christian : 915,000 (salary) + 0 (roster bonus) + 24,785 (SB/yr) = 939,785
41. Hallett, Erick : 915,000 (salary) + 0 (roster bonus) + 24,504 (SB/yr) = 939,504
42. Green, Antoine : 915,000 (salary) + 0 (roster bonus) + 20,004 (SB/yr) = 935,004
43. Butler, Adam : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
44. Davis, Ray : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
45. Lloyd, MarShawn : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
46. Polk, Ja'Lynn : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
47. Pearsall, Ricky : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
48. Latham, JC : 0 (salary) + 0 (roster bonus) + 0 (SB/yr) = 0
219,013,732 (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)
+ -4,983,333 (CAP HITS - see roster page)
= 214,030,399 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)