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. Williams, Quinnen : 16,096,450 (salary) + 0 (roster bonus) + 6,438,580 (SB/yr) = 22,535,030
2. Terrell, A.J. : 14,851,500 (salary) + 0 (roster bonus) + 4,950,500 (SB/yr) = 19,802,000
3. Madubuike, Nnamdi : 12,816,233 (salary) + 0 (roster bonus) + 4,272,078 (SB/yr) = 17,088,311
4. Davis, Gabe : 5,750,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 15,750,000
5. Smith, Roquan : 9,980,218 (salary) + 0 (roster bonus) + 4,589,123 (SB/yr) = 14,569,341
6. Sweat, Montez : 10,107,470 (salary) + 0 (roster bonus) + 3,790,301 (SB/yr) = 13,897,771
7. Lawrence, Trevor : 5,677,200 (salary) + 0 (roster bonus) + 8,010,611 (SB/yr) = 13,687,811
8. Sewell, Penei : 5,172,600 (salary) + 0 (roster bonus) + 6,145,238 (SB/yr) = 11,317,838
9. Ruiz, Cesar : 3,000,000 (salary) + 0 (roster bonus) + 7,500,000 (SB/yr) = 10,500,000
10. McCaffrey, Christian : 7,177,500 (salary) + 0 (roster bonus) + 2,691,563 (SB/yr) = 9,869,063
11. Hill, B.J. : 795,000 (salary) + 0 (roster bonus) + 7,500,000 (SB/yr) = 8,295,000
12. Anderson, Will : 2,132,063 (salary) + 0 (roster bonus) + 5,042,937 (SB/yr) = 7,175,000
13. Waddle, Jaylen : 2,897,400 (salary) + 0 (roster bonus) + 4,026,336 (SB/yr) = 6,923,736
14. Henry, Hunter : 5,319,639 (salary) + 0 (roster bonus) + 0 (SB/yr) = 5,319,639
15. Wilson, Garrett : 2,381,569 (salary) + 0 (roster bonus) + 2,648,138 (SB/yr) = 5,029,707
16. Hamilton, Kyle : 2,052,464 (salary) + 0 (roster bonus) + 1,989,928 (SB/yr) = 4,042,392
17. Smith, Tyler : 1,938,649 (salary) + 0 (roster bonus) + 1,762,297 (SB/yr) = 3,700,946
18. Curl, Kamren : 2,125,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 3,625,000
19. Jones, Mac : 3,406,500 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,406,500
20. Verse, Jared : 795,000 (salary) + 0 (roster bonus) + 1,815,824 (SB/yr) = 2,610,824
21. Mitchell, Quinyon : 795,000 (salary) + 0 (roster bonus) + 1,641,725 (SB/yr) = 2,436,725
22. Moore, Elijah : 1,629,600 (salary) + 0 (roster bonus) + 632,888 (SB/yr) = 2,262,488
23. Cole, A.J. : 1,470,375 (salary) + 0 (roster bonus) + 588,150 (SB/yr) = 2,058,525
24. Onwuzurike, Levi : 1,500,078 (salary) + 0 (roster bonus) + 460,153 (SB/yr) = 1,960,231
25. Campbell, Tyson : 1,420,900 (salary) + 0 (roster bonus) + 354,550 (SB/yr) = 1,775,450
26. Werner, Pete : 1,055,000 (salary) + 0 (roster bonus) + 292,075 (SB/yr) = 1,347,075
27. Brown, Spencer : 1,055,000 (salary) + 0 (roster bonus) + 279,274 (SB/yr) = 1,334,274
28. Hubbard, Chuba : 1,055,000 (salary) + 0 (roster bonus) + 240,870 (SB/yr) = 1,295,870
29. Williams, Milton : 1,055,000 (salary) + 0 (roster bonus) + 217,828 (SB/yr) = 1,272,828
30. Ingram, Ed : 985,000 (salary) + 0 (roster bonus) + 264,919 (SB/yr) = 1,249,919
31. Dell, Tank : 915,000 (salary) + 0 (roster bonus) + 292,897 (SB/yr) = 1,207,897
32. Haynes, Christian : 795,000 (salary) + 0 (roster bonus) + 407,366 (SB/yr) = 1,202,366
33. Taylor-Britt, Cam : 985,000 (salary) + 0 (roster bonus) + 208,486 (SB/yr) = 1,193,486
34. Bigsby, Tank : 915,000 (salary) + 0 (roster bonus) + 275,167 (SB/yr) = 1,190,167
35. Strong, Pierre : 985,000 (salary) + 0 (roster bonus) + 183,307 (SB/yr) = 1,168,307
36. Kolar, Charlie : 985,000 (salary) + 0 (roster bonus) + 84,769 (SB/yr) = 1,069,769
37. Woolen, Riq : 985,000 (salary) + 0 (roster bonus) + 53,536 (SB/yr) = 1,038,536
38. Bortolini, Tanor : 795,000 (salary) + 0 (roster bonus) + 240,364 (SB/yr) = 1,035,364
39. Young, Cameron : 915,000 (salary) + 0 (roster bonus) + 61,974 (SB/yr) = 976,974
40. Robinson, Jammie : 915,000 (salary) + 0 (roster bonus) + 38,778 (SB/yr) = 953,778
41. Cowing, Jacob : 795,000 (salary) + 0 (roster bonus) + 147,878 (SB/yr) = 942,878
42. Carlies, Jaylon : 795,000 (salary) + 0 (roster bonus) + 72,007 (SB/yr) = 867,007
43. McLachlan, Tanner : 795,000 (salary) + 0 (roster bonus) + 44,050 (SB/yr) = 839,050
44. Grable, Tylan : 795,000 (salary) + 0 (roster bonus) + 42,475 (SB/yr) = 837,475
45. Crumedy, Jaden : 795,000 (salary) + 0 (roster bonus) + 23,664 (SB/yr) = 818,664
46. Harrell, Jaylen : 795,000 (salary) + 0 (roster bonus) + 21,418 (SB/yr) = 816,418
47. Anthony, Daijahn : 795,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 800,000
48. Bethune, Tatum : 795,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 800,000
49. Raym, Andrew : 795,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 800,000
50. Milton, Kendall : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
51. Kubas, Jake : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
52. Funderburk, Tyrek : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
53. Dicker, Cameron : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
Cap Values from top 53 players: 237,832,430
54. Durham, Payne : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
55. Rehkow, Ryan : 420,881 (salary) + 0 (roster bonus) + 0 (SB/yr) = 420,881
237,832,430 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 6,797,118 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -2,010,730 (CAP HITS - see roster page)
= 242,618,818 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)