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. Burrow, Joe : 40,241,000 (salary) + 0 (roster bonus) + 16,096,400 (SB/yr) = 56,337,400
2. Smith, Trey : 17,552,250 (salary) + 0 (roster bonus) + 7,020,900 (SB/yr) = 24,573,150
3. Dawkins, Dion : 18,328,200 (salary) + 0 (roster bonus) + 6,109,400 (SB/yr) = 24,437,600
4. Decker, Taylor : 14,596,928 (salary) + 0 (roster bonus) + 5,473,848 (SB/yr) = 20,070,776
5. Horn, Jaycee : 11,361,900 (salary) + 0 (roster bonus) + 3,712,895 (SB/yr) = 15,074,795
6. Meyers, Jakobi : 8,848,496 (salary) + 0 (roster bonus) + 2,949,498 (SB/yr) = 11,797,994
7. Dickerson, Landon : 6,283,200 (salary) + 0 (roster bonus) + 5,361,248 (SB/yr) = 11,644,448
8. Lewis, Damien : 4,000,000 (salary) + 0 (roster bonus) + 5,250,000 (SB/yr) = 9,250,000
9. Thibodeaux, Kayvon : 4,527,130 (salary) + 0 (roster bonus) + 4,307,373 (SB/yr) = 8,834,503
10. Ward, Charvarius : 5,686,795 (salary) + 0 (roster bonus) + 2,274,718 (SB/yr) = 7,961,513
11. Witherspoon, Devon : 2,656,206 (salary) + 0 (roster bonus) + 3,062,412 (SB/yr) = 5,718,618
12. Duvernay, Devin : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
13. Gay, Willie : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
14. Browning, Jake : 3,100,000 (salary) + 300,000 (roster bonus) + 0 (SB/yr) = 3,400,000
15. Bonitto, Nik : 1,756,366 (salary) + 0 (roster bonus) + 696,820 (SB/yr) = 2,453,186
16. Dortch, Greg : 1,125,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,125,000
17. Mann, Braden : 1,500,000 (salary) + 0 (roster bonus) + 400,000 (SB/yr) = 1,900,000
18. Blankenship, Reed : 1,250,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,750,000
19. Lock, Drew : 1,250,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,583,333
20. Strnad, Justin : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
21. Warren, Carter : 1,030,000 (salary) + 0 (roster bonus) + 270,102 (SB/yr) = 1,300,102
22. Estime, Audric : 960,000 (salary) + 0 (roster bonus) + 283,753 (SB/yr) = 1,243,753
23. Andrews, Jake : 1,030,000 (salary) + 0 (roster bonus) + 186,791 (SB/yr) = 1,216,791
24. Salyer, Jamaree : 1,100,000 (salary) + 0 (roster bonus) + 72,701 (SB/yr) = 1,172,701
25. McMillan, Jalen : 960,000 (salary) + 0 (roster bonus) + 194,993 (SB/yr) = 1,154,993
26. Shenault, Laviska : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
27. Nacua, Puka : 1,030,000 (salary) + 0 (roster bonus) + 84,705 (SB/yr) = 1,114,705
28. Higgins, Elijah : 1,030,000 (salary) + 0 (roster bonus) + 48,039 (SB/yr) = 1,078,039
29. Forsyth, Alex : 1,030,000 (salary) + 0 (roster bonus) + 40,957 (SB/yr) = 1,070,957
30. Dorlus, Brandon : 960,000 (salary) + 0 (roster bonus) + 88,029 (SB/yr) = 1,048,029
31. Flournoy, Ryan : 960,000 (salary) + 0 (roster bonus) + 52,975 (SB/yr) = 1,012,975
32. Watson, Blake : 960,000 (salary) + 0 (roster bonus) + 50,875 (SB/yr) = 1,010,875
33. Vele, Devaughn : 960,000 (salary) + 0 (roster bonus) + 27,905 (SB/yr) = 987,905
34. Murphy, Gabriel : 960,000 (salary) + 0 (roster bonus) + 20,919 (SB/yr) = 980,919
35. Cohen, Javion : 795,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 798,333
36. Driskell, Ethan : 795,000 (salary) + 0 (roster bonus) + 1,667 (SB/yr) = 796,667
37. Badie, Tyler : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
38. Okuayinonu, Sam : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
39. Jarrett, Rakim : 750,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 753,333
40. Ngata, Joseph : 750,000 (salary) + 0 (roster bonus) + 1,000 (SB/yr) = 751,000
41. Aubrey, Brandon : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
42. Izien, Christian : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
43. Hoffman, Brock : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
44. Krull, Lucas : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
240,582,726 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 5,346,000 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 16,142,272 (CAP HITS - see roster page)
= 262,070,998 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)