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. Tagovailoa, Tua : 28,725,750 (salary) + 0 (roster bonus) + 10,772,156 (SB/yr) = 39,497,906
2. Jefferson, Justin : 18,543,600 (salary) + 0 (roster bonus) + 7,417,440 (SB/yr) = 25,961,040
3. Bosa, Joey : 16,160,250 (salary) + 0 (roster bonus) + 6,964,100 (SB/yr) = 23,124,350
4. Moton, Taylor : 6,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 12,000,000
5. Cappa, Alex : 5,433,348 (salary) + 0 (roster bonus) + 2,037,505 (SB/yr) = 7,470,853
6. Surtain, Pat : 2,385,164 (salary) + 0 (roster bonus) + 4,783,500 (SB/yr) = 7,168,664
7. Williams, Javonte : 2,683,560 (salary) + 0 (roster bonus) + 1,624,149 (SB/yr) = 4,307,709
8. Nnadi, Derrick : 4,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 4,000,000
9. Van Ness, Lukas : 1,474,582 (salary) + 0 (roster bonus) + 2,148,327 (SB/yr) = 3,622,909
10. Lattimore, Marshon : 3,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,000,000
11. Edwards-Helaire, Clyde : 2,250,000 (salary) + 0 (roster bonus) + 750,000 (SB/yr) = 3,000,000
12. Shenault, Laviska : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
13. Settle, Tim : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
14. Pitre, Jalen : 1,305,122 (salary) + 0 (roster bonus) + 495,244 (SB/yr) = 1,800,366
15. Jones, Broderick : 1,529,981 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,529,981
16. Holland, Jevon : 1,055,000 (salary) + 0 (roster bonus) + 252,434 (SB/yr) = 1,307,434
17. Mathis, Phidarian : 985,000 (salary) + 0 (roster bonus) + 287,710 (SB/yr) = 1,272,710
18. Davis-Price, Tyrion : 985,000 (salary) + 0 (roster bonus) + 162,948 (SB/yr) = 1,147,948
19. Lucas, Cornelius : 1,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,125,000
20. Robinson, A'Shawn : 1,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,125,000
21. Anudike-Uzomah, Felix : 1,115,110 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,115,110
22. Anger, Bryan : 1,080,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,082,500
23. Nelson, Anthony : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
24. Rozeboom, Christian : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
25. Ferrell, Clelin : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
26. Urban, Brent : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
27. Olubi, Segun : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
28. Huntley, Tyler : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
29. Zakelj, Nick : 985,000 (salary) + 0 (roster bonus) + 44,477 (SB/yr) = 1,029,477
30. Jones, Velus : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
31. Booth, Andrew : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
32. Awosika, Kayode : 926,471 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 927,971
33. Keegan, Trevor : 795,000 (salary) + 0 (roster bonus) + 71,596 (SB/yr) = 866,596
34. McMahon, Dylan : 795,000 (salary) + 0 (roster bonus) + 56,125 (SB/yr) = 851,125
35. Ulofoshio, Edefuan : 795,000 (salary) + 0 (roster bonus) + 53,500 (SB/yr) = 848,500
36. Wilson, Johnny : 795,000 (salary) + 0 (roster bonus) + 44,050 (SB/yr) = 839,050
37. Muasau, Darius : 795,000 (salary) + 0 (roster bonus) + 40,900 (SB/yr) = 835,900
38. Kane, Sanoussi : 835,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 835,000
39. Thompson, Skylar : 825,000 (salary) + 0 (roster bonus) + 6,667 (SB/yr) = 831,667
40. Newton, Josh : 795,000 (salary) + 0 (roster bonus) + 24,820 (SB/yr) = 819,820
41. Bates, Jake : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
42. Fisher, Blake : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
43. Burks, Oren : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
44. Parker, Brandon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
45. Schrader, Cody : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
46. Mims, Jordan : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
47. Pacheco, Isiah : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
48. Jackson, Michael : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
49. Taylor, J.J. : 701,468 (salary) + 0 (roster bonus) + 0 (SB/yr) = 701,468
50. Manhertz, Chris : 654,706 (salary) + 0 (roster bonus) + 0 (SB/yr) = 654,706
51. Woerner, Charlie : 561,175 (salary) + 0 (roster bonus) + 0 (SB/yr) = 561,175
52. Ogletree, Drew : 561,175 (salary) + 0 (roster bonus) + 0 (SB/yr) = 561,175
53. Hudson, Khaleke : 467,651 (salary) + 0 (roster bonus) + 0 (SB/yr) = 467,651
Cap Values from top 53 players: 174,923,761
54. Smith-Marsette, Ihmir : 421,410 (salary) + 0 (roster bonus) + 0 (SB/yr) = 421,410
55. Davidson, D.J. : 374,119 (salary) + 0 (roster bonus) + 1,000 (SB/yr) = 375,119
174,923,761 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 28,105,816 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 51,865,163 (CAP HITS - see roster page)
= 254,894,740 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)