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. Garoppolo, Jimmy : 21,000,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 31,000,000
2. Clark, Kenny : 19,756,541 (salary) + 0 (roster bonus) + 5,768,411 (SB/yr) = 25,524,952
3. Aiyuk, Brandon : 16,362,000 (salary) + 0 (roster bonus) + 5,454,000 (SB/yr) = 21,816,000
4. Oliver, Ed : 13,500,000 (salary) + 0 (roster bonus) + 5,400,000 (SB/yr) = 18,900,000
5. Mayfield, Baker : 15,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 15,000,000
6. Kamara, Alvin : 11,922,952 (salary) + 0 (roster bonus) + 2,980,738 (SB/yr) = 14,903,690
7. Jefferson, Justin : 11,874,060 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,874,060
8. Hunt, Kareem : 7,061,772 (salary) + 0 (roster bonus) + 2,648,165 (SB/yr) = 9,709,937
9. Bentley, Ja'Whaun : 6,913,311 (salary) + 0 (roster bonus) + 2,592,491 (SB/yr) = 9,505,802
10. Sanders, Miles : 6,240,356 (salary) + 0 (roster bonus) + 2,340,134 (SB/yr) = 8,580,490
11. Jackson, Eddie : 5,880,378 (salary) + 0 (roster bonus) + 2,205,142 (SB/yr) = 8,085,520
12. Saffold, Rodger : 4,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 6,000,000
13. Olave, Chris : 2,306,150 (salary) + 0 (roster bonus) + 2,497,298 (SB/yr) = 4,803,448
14. Butker, Harrison : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
15. Maddox, Avonte : 2,250,000 (salary) + 0 (roster bonus) + 1,066,667 (SB/yr) = 3,316,667
16. McDonald, Will : 1,405,332 (salary) + 0 (roster bonus) + 1,871,329 (SB/yr) = 3,276,661
17. Beachum, Kelvin : 1,750,000 (salary) + 0 (roster bonus) + 850,000 (SB/yr) = 2,600,000
18. Stokes, Eric : 1,693,740 (salary) + 0 (roster bonus) + 718,425 (SB/yr) = 2,412,165
19. Booth, Andrew : 1,434,708 (salary) + 0 (roster bonus) + 754,415 (SB/yr) = 2,189,123
20. Udoh, Oli : 1,700,000 (salary) + 0 (roster bonus) + 350,000 (SB/yr) = 2,050,000
21. Pocic, Ethan : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
22. Johnson, Tyler : 1,200,000 (salary) + 0 (roster bonus) + 533,333 (SB/yr) = 1,733,333
23. Flowers, Tre : 1,200,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,533,333
24. Jenkins, Rayshawn : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
25. Brown, Noah : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
26. Fox, Morgan : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
27. Pinion, Bradley : 990,000 (salary) + 0 (roster bonus) + 371,250 (SB/yr) = 1,361,250
28. Pitre, Jalen : 985,000 (salary) + 0 (roster bonus) + 267,427 (SB/yr) = 1,252,427
29. Rice, Monty : 1,055,000 (salary) + 0 (roster bonus) + 158,290 (SB/yr) = 1,213,290
30. Jones, Ernest : 1,055,000 (salary) + 0 (roster bonus) + 135,281 (SB/yr) = 1,190,281
31. Brown, Sydney : 915,000 (salary) + 0 (roster bonus) + 249,840 (SB/yr) = 1,164,840
32. Jefferson, Quinton : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
33. Woerner, Charlie : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
34. Scharping, Max : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
35. Mullens, Nick : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
36. Guyton, Jalen : 1,085,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,135,000
37. Conley, Chris : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
38. Gray, Noah : 1,055,000 (salary) + 0 (roster bonus) + 73,275 (SB/yr) = 1,128,275
39. Zappe, Bailey : 985,000 (salary) + 0 (roster bonus) + 130,660 (SB/yr) = 1,115,660
40. Waletzko, Matt : 985,000 (salary) + 0 (roster bonus) + 128,371 (SB/yr) = 1,113,371
41. Young, Landon : 1,055,000 (salary) + 0 (roster bonus) + 42,564 (SB/yr) = 1,097,564
42. Mason, Ben : 1,055,000 (salary) + 0 (roster bonus) + 38,919 (SB/yr) = 1,093,919
43. Reiman, Tip : 795,000 (salary) + 0 (roster bonus) + 288,857 (SB/yr) = 1,083,857
44. Lopez, Roy : 1,055,000 (salary) + 0 (roster bonus) + 23,340 (SB/yr) = 1,078,340
45. Davis, Derius : 915,000 (salary) + 0 (roster bonus) + 163,011 (SB/yr) = 1,078,011
46. Smith, Tyreke : 985,000 (salary) + 0 (roster bonus) + 81,551 (SB/yr) = 1,066,551
47. Johnson, Kyron : 985,000 (salary) + 0 (roster bonus) + 25,998 (SB/yr) = 1,010,998
48. Thornton, Tyquan : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
49. Allen, Davis : 915,000 (salary) + 0 (roster bonus) + 43,681 (SB/yr) = 958,681
50. Brooks, Jalen : 915,000 (salary) + 0 (roster bonus) + 24,492 (SB/yr) = 939,492
51. Jones, Jarrian : 795,000 (salary) + 0 (roster bonus) + 86,343 (SB/yr) = 881,343
52. McMahon, Dylan : 795,000 (salary) + 0 (roster bonus) + 51,925 (SB/yr) = 846,925
53. Coker, Andrew : 830,000 (salary) + 0 (roster bonus) + 10,000 (SB/yr) = 840,000
Cap Values from top 53 players: 243,830,255
54. Jackson, Jha'Quan : 795,000 (salary) + 0 (roster bonus) + 28,404 (SB/yr) = 823,404
55. Williams, TaMerik : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
243,830,255 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 2,306,831 (INACTIVE - see roster page)
+ 1,599,025 (RETIRED - see roster page)
+ -3,229,074 (CAP HITS - see roster page)
= 244,507,037 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)