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. Goff, Jared : 30,180,750 (salary) + 0 (roster bonus) + 11,317,781 (SB/yr) = 41,498,531
2. Hill, Tyreek : 22,107,938 (salary) + 0 (roster bonus) + 5,526,984 (SB/yr) = 27,634,922
3. Wills, Jedrick : 16,660,000 (salary) + 0 (roster bonus) + 7,168,700 (SB/yr) = 23,828,700
4. Kelce, Travis : 11,752,100 (salary) + 0 (roster bonus) + 4,407,038 (SB/yr) = 16,159,138
5. Jones, DaQuan : 12,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 15,000,000
6. Jackson, Austin : 11,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 15,000,000
7. Surtain, Pat : 7,425,750 (salary) + 0 (roster bonus) + 6,762,125 (SB/yr) = 14,187,875
8. Hicks, Jordan : 9,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 13,000,000
9. Pickett, Kenny : 4,781,957 (salary) + 0 (roster bonus) + 4,993,007 (SB/yr) = 9,774,964
10. Robinson, Bijan : 3,857,293 (salary) + 0 (roster bonus) + 5,652,332 (SB/yr) = 9,509,625
11. Zeitler, Kevin : 4,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 9,000,000
12. Feliciano, Jon : 4,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 7,000,000
13. Mekari, Patrick : 4,500,000 (salary) + 500,000 (roster bonus) + 500,000 (SB/yr) = 5,500,000
14. Mims, Amarius : 1,608,709 (salary) + 0 (roster bonus) + 2,459,836 (SB/yr) = 4,068,545
15. Jones, Brandon : 2,250,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 3,750,000
16. Crowder, Jamison : 2,500,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 2,501,500
17. Dupree, Bud : 2,000,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 2,333,333
18. Clark, Frank : 1,500,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,501,500
19. Hamilton, Davon : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
20. Mathis, Phidarian : 1,100,000 (salary) + 0 (roster bonus) + 284,981 (SB/yr) = 1,384,981
21. Wright, Alex : 1,100,000 (salary) + 0 (roster bonus) + 197,041 (SB/yr) = 1,297,041
22. Chandler, Ty : 1,100,000 (salary) + 0 (roster bonus) + 69,483 (SB/yr) = 1,169,483
23. Blackmon, Mekhi : 1,030,000 (salary) + 0 (roster bonus) + 132,097 (SB/yr) = 1,162,097
24. Butler, Matthew : 1,100,000 (salary) + 0 (roster bonus) + 51,533 (SB/yr) = 1,151,533
25. Carter, DeWayne : 960,000 (salary) + 0 (roster bonus) + 187,140 (SB/yr) = 1,147,140
26. Turner-Yell, Delarrin : 1,100,000 (salary) + 0 (roster bonus) + 27,996 (SB/yr) = 1,127,996
27. Ford, Poona : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
28. Ifedi, Germain : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
29. Pringle, Byron : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
30. Mallory, Will : 1,030,000 (salary) + 0 (roster bonus) + 79,572 (SB/yr) = 1,109,572
31. Ward, Jay : 1,030,000 (salary) + 0 (roster bonus) + 62,707 (SB/yr) = 1,092,707
32. Hayes, Josh : 1,030,000 (salary) + 0 (roster bonus) + 24,997 (SB/yr) = 1,054,997
33. Braswell, Christian : 1,030,000 (salary) + 0 (roster bonus) + 20,709 (SB/yr) = 1,050,709
34. Bernard-Converse, Jarrick : 1,030,000 (salary) + 0 (roster bonus) + 20,204 (SB/yr) = 1,050,204
35. Knight, Tyrice : 960,000 (salary) + 0 (roster bonus) + 83,813 (SB/yr) = 1,043,813
240,928,739 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 0 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -3,950,000 (CAP HITS - see roster page)
= 236,978,739 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)