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. David, Lavonte : 15,000,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 25,000,000
2. Gary, Rashan : 23,018,600 (salary) + 0 (roster bonus) + 0 (SB/yr) = 23,018,600
3. Brooks, Jordyn : 11,881,072 (salary) + 0 (roster bonus) + 4,752,429 (SB/yr) = 16,633,501
4. Decker, Taylor : 14,250,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 14,250,000
5. Phillips, Jaelan : 13,180,860 (salary) + 0 (roster bonus) + 0 (SB/yr) = 13,180,860
6. Moore, Dan : 8,675,030 (salary) + 0 (roster bonus) + 2,891,677 (SB/yr) = 11,566,707
7. Mason, Shaq : 10,997,972 (salary) + 0 (roster bonus) + 0 (SB/yr) = 10,997,972
8. Odeyingbo, Dayo : 6,064,453 (salary) + 0 (roster bonus) + 2,425,781 (SB/yr) = 8,490,234
9. Omenihu, Charles : 7,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 7,500,000
10. Gallup, Michael : 7,185,848 (salary) + 0 (roster bonus) + 0 (SB/yr) = 7,185,848
11. Davis, Nate : 7,112,910 (salary) + 0 (roster bonus) + 0 (SB/yr) = 7,112,910
12. Franklin, Zaire : 6,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 6,000,000
13. Garoppolo, Jimmy : 4,000,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 5,000,000
14. Maye, Marcus : 3,063,912 (salary) + 0 (roster bonus) + 1,225,564 (SB/yr) = 4,289,476
15. Burks, Treylon : 2,408,291 (salary) + 0 (roster bonus) + 1,566,055 (SB/yr) = 3,974,346
16. James, Derwin : 3,848,909 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,848,909
17. Murphy, Myles : 1,970,638 (salary) + 0 (roster bonus) + 1,691,277 (SB/yr) = 3,661,915
18. Green, Kenyon : 3,507,819 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,507,819
19. James, Andre : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
20. Fatukasi, Folorunso : 3,250,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,250,000
21. Dillard, Andre : 2,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,500,000
22. Carlson, Daniel : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
23. Mapu, Marte : 1,318,159 (salary) + 0 (roster bonus) + 386,319 (SB/yr) = 1,704,478
24. Shelley, Duke : 1,125,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,625,000
25. Ingold, Alec : 1,138,500 (salary) + 0 (roster bonus) + 455,400 (SB/yr) = 1,593,900
26. Oruwariye, Amani : 1,250,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,583,333
27. Mayer, Michael : 1,521,406 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,521,406
28. Lewis, Jourdan : 1,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,500,000
29. Pierce, Alec : 1,496,167 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,496,167
30. Wallace, Levi : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
31. Jacobs, Jerry : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
32. Claypool, Chase : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
33. Avery, Genard : 1,080,000 (salary) + 0 (roster bonus) + 360,000 (SB/yr) = 1,440,000
34. Turner, Trai : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
35. Gray, Danny : 1,100,000 (salary) + 0 (roster bonus) + 128,250 (SB/yr) = 1,228,250
36. Latu, Cameron : 1,030,000 (salary) + 0 (roster bonus) + 193,437 (SB/yr) = 1,223,437
37. Ridder, Desmond : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
38. Allen, Davis : 1,030,000 (salary) + 0 (roster bonus) + 45,887 (SB/yr) = 1,075,887
39. Smith, Christopher : 1,030,000 (salary) + 0 (roster bonus) + 35,749 (SB/yr) = 1,065,749
40. Leo, Titus : 1,030,000 (salary) + 0 (roster bonus) + 24,492 (SB/yr) = 1,054,492
41. Brown, Chase : 1,030,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,030,000
42. Johnson, Roschon : 1,030,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,030,000
43. O'Connell, Aidan : 1,030,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,030,000
44. Palmer, Tejhaun : 960,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 960,000
45. Silvera, Nesta Jade : 880,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 880,000
46. Opeta, Iosua : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
47. Deculus, Austin : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
48. Leatherwood, Alex : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
218,649,528 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 3,263,000 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 7,139,235 (CAP HITS - see roster page)
= 229,051,763 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)