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. Bosa, Joey : 24,240,375 (salary) + 0 (roster bonus) + 6,964,100 (SB/yr) = 31,204,475
3. Jefferson, Justin : 18,543,600 (salary) + 0 (roster bonus) + 7,417,440 (SB/yr) = 25,961,040
4. Surtain, Pat : 14,851,500 (salary) + 0 (roster bonus) + 4,783,500 (SB/yr) = 19,635,000
5. Samuel, Deebo : 14,807,250 (salary) + 0 (roster bonus) + 0 (SB/yr) = 14,807,250
6. Brown, Derrick : 8,372,231 (salary) + 0 (roster bonus) + 4,085,852 (SB/yr) = 12,458,083
7. Moton, Taylor : 6,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 12,000,000
8. Williams, Javonte : 6,496,594 (salary) + 0 (roster bonus) + 1,624,149 (SB/yr) = 8,120,743
9. Armstead, Arik : 7,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 7,500,000
10. Cappa, Alex : 5,433,348 (salary) + 0 (roster bonus) + 2,037,505 (SB/yr) = 7,470,853
11. Holland, Jevon : 5,244,702 (salary) + 0 (roster bonus) + 1,966,763 (SB/yr) = 7,211,465
12. Van Ness, Lukas : 2,199,163 (salary) + 0 (roster bonus) + 2,148,327 (SB/yr) = 4,347,490
13. Nnadi, Derrick : 4,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 4,000,000
14. Lattimore, Marshon : 3,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,000,000
15. Edwards-Helaire, Clyde : 2,250,000 (salary) + 0 (roster bonus) + 750,000 (SB/yr) = 3,000,000
16. Jackson, Austin : 2,730,692 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,730,692
17. Jones, Broderick : 2,309,962 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,309,962
18. Pitre, Jalen : 1,605,183 (salary) + 0 (roster bonus) + 495,244 (SB/yr) = 2,100,427
19. Murray, Kenneth : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
20. Settle, Tim : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
21. Musgrave, Luke : 1,405,863 (salary) + 0 (roster bonus) + 561,725 (SB/yr) = 1,967,588
22. Anudike-Uzomah, Felix : 1,480,220 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,480,220
23. Mathis, Phidarian : 1,100,000 (salary) + 0 (roster bonus) + 287,710 (SB/yr) = 1,387,710
24. Davis-Price, Tyrion : 1,100,000 (salary) + 0 (roster bonus) + 162,946 (SB/yr) = 1,262,946
25. Noteboom, Joe : 1,171,051 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,171,051
26. Zakelj, Nick : 1,100,000 (salary) + 0 (roster bonus) + 44,477 (SB/yr) = 1,144,477
27. Awosika, Kayode : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
28. Lucas, Cornelius : 1,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,125,000
29. Robinson, A'Shawn : 1,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,125,000
30. Colson, Junior : 1,107,571 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,107,571
31. Jones, Velus : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
32. Ferrell, Clelin : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
33. Olubi, Segun : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
34. Huntley, Tyler : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
35. Keegan, Trevor : 960,000 (salary) + 0 (roster bonus) + 71,596 (SB/yr) = 1,031,596
36. McMahon, Dylan : 960,000 (salary) + 0 (roster bonus) + 56,125 (SB/yr) = 1,016,125
37. Ulofoshio, Edefuan : 960,000 (salary) + 0 (roster bonus) + 53,500 (SB/yr) = 1,013,500
38. Wilson, Johnny : 960,000 (salary) + 0 (roster bonus) + 44,050 (SB/yr) = 1,004,050
39. Muasau, Darius : 960,000 (salary) + 0 (roster bonus) + 40,900 (SB/yr) = 1,000,900
40. Crumedy, Jaden : 960,000 (salary) + 0 (roster bonus) + 30,400 (SB/yr) = 990,400
41. Newton, Josh : 960,000 (salary) + 0 (roster bonus) + 24,820 (SB/yr) = 984,820
42. Henderson, LaDarius : 960,000 (salary) + 0 (roster bonus) + 21,100 (SB/yr) = 981,100
43. Washington, Tahj : 950,000 (salary) + 0 (roster bonus) + 16,667 (SB/yr) = 966,667
44. Mahogany, Christian : 960,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 960,000
45. Fisher, Blake : 960,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 960,000
46. Schrader, Cody : 960,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 960,000
47. McMorris, Patrick : 950,000 (salary) + 0 (roster bonus) + 6,667 (SB/yr) = 956,667
48. Leveston, KT : 840,000 (salary) + 0 (roster bonus) + 10,000 (SB/yr) = 850,000
49. Kane, Sanoussi : 835,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 835,000
50. Davidson, D.J. : 795,000 (salary) + 0 (roster bonus) + 1,000 (SB/yr) = 796,000
51. Bates, Jake : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
52. Ogletree, Drew : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
53. Mims, Jordan : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
Cap Values from top 53 players: 246,285,274
246,285,274 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 7,458,000 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 5,131,258 (CAP HITS - see roster page)
= 258,874,532 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)