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. Jefferson, Justin : 20,364,300 (salary) + 0 (roster bonus) + 7,636,613 (SB/yr) = 28,000,913
3. Mayfield, Baker : 22,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 22,500,000
4. Aiyuk, Brandon : 16,362,000 (salary) + 0 (roster bonus) + 5,454,000 (SB/yr) = 21,816,000
5. Oliver, Ed : 13,500,000 (salary) + 0 (roster bonus) + 5,400,000 (SB/yr) = 18,900,000
6. Kamara, Alvin : 11,922,952 (salary) + 0 (roster bonus) + 2,980,738 (SB/yr) = 14,903,690
7. Jones, Ernest : 9,492,447 (salary) + 0 (roster bonus) + 3,164,149 (SB/yr) = 12,656,596
8. Bentley, Ja'Whaun : 6,913,311 (salary) + 0 (roster bonus) + 2,592,491 (SB/yr) = 9,505,802
9. Sanders, Miles : 6,240,356 (salary) + 0 (roster bonus) + 2,340,134 (SB/yr) = 8,580,490
10. Olave, Chris : 3,106,724 (salary) + 0 (roster bonus) + 2,497,298 (SB/yr) = 5,604,022
11. McDonald, Will : 2,060,664 (salary) + 0 (roster bonus) + 1,871,329 (SB/yr) = 3,931,993
12. Butker, Harrison : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
13. Beachum, Kelvin : 1,750,000 (salary) + 0 (roster bonus) + 850,000 (SB/yr) = 2,600,000
14. Booth, Andrew : 1,799,561 (salary) + 0 (roster bonus) + 754,415 (SB/yr) = 2,553,976
15. Udoh, Oli : 1,700,000 (salary) + 0 (roster bonus) + 350,000 (SB/yr) = 2,050,000
16. Flowers, Tre : 1,200,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,533,333
17. Jenkins, Rayshawn : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
18. Pitre, Jalen : 1,100,000 (salary) + 0 (roster bonus) + 267,426 (SB/yr) = 1,367,426
19. Pinion, Bradley : 990,000 (salary) + 0 (roster bonus) + 371,250 (SB/yr) = 1,361,250
20. Bell, David : 1,100,000 (salary) + 0 (roster bonus) + 181,018 (SB/yr) = 1,281,018
21. Brown, Sydney : 1,030,000 (salary) + 0 (roster bonus) + 249,840 (SB/yr) = 1,279,840
22. Reiman, Tip : 960,000 (salary) + 0 (roster bonus) + 288,857 (SB/yr) = 1,248,857
23. Zappe, Bailey : 1,100,000 (salary) + 0 (roster bonus) + 130,660 (SB/yr) = 1,230,660
24. Waletzko, Matt : 1,100,000 (salary) + 0 (roster bonus) + 128,371 (SB/yr) = 1,228,371
25. Davis, Derius : 1,030,000 (salary) + 0 (roster bonus) + 163,011 (SB/yr) = 1,193,011
26. Smith, Tyreke : 1,100,000 (salary) + 0 (roster bonus) + 81,549 (SB/yr) = 1,181,549
27. Jefferson, Quinton : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
28. Scharping, Max : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
29. Woerner, Charlie : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
30. Mullens, Nick : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
31. Conley, Chris : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
32. Johnson, Kyron : 1,100,000 (salary) + 0 (roster bonus) + 25,998 (SB/yr) = 1,125,998
33. Thornton, Tyquan : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
34. Allen, Davis : 1,030,000 (salary) + 0 (roster bonus) + 43,681 (SB/yr) = 1,073,681
35. Brooks, Jalen : 1,030,000 (salary) + 0 (roster bonus) + 24,492 (SB/yr) = 1,054,492
36. Jones, Jarrian : 960,000 (salary) + 0 (roster bonus) + 86,343 (SB/yr) = 1,046,343
37. McMahon, Dylan : 960,000 (salary) + 0 (roster bonus) + 51,925 (SB/yr) = 1,011,925
38. Jackson, Jha'Quan : 960,000 (salary) + 0 (roster bonus) + 28,404 (SB/yr) = 988,404
39. Coker, Andrew : 830,000 (salary) + 0 (roster bonus) + 10,000 (SB/yr) = 840,000
40. Williams, TaMerik : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
217,187,973 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 0 (INACTIVE - see roster page)
+ 1,599,025 (RETIRED - see roster page)
+ -5,000,000 (CAP HITS - see roster page)
= 213,786,998 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)