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. Burrow, Joe : 38,301,000 (salary) + 0 (roster bonus) + 15,320,400 (SB/yr) = 53,621,400
2. Winfield, Antoine : 12,842,250 (salary) + 0 (roster bonus) + 4,280,750 (SB/yr) = 17,123,000
3. Hunt, Robert : 10,454,568 (salary) + 0 (roster bonus) + 3,484,856 (SB/yr) = 13,939,424
4. Little, Walker : 8,675,030 (salary) + 0 (roster bonus) + 2,891,677 (SB/yr) = 11,566,707
5. Oliver, Ed : 6,280,656 (salary) + 0 (roster bonus) + 2,512,263 (SB/yr) = 8,792,919
6. Fautanu, Troy : 1,497,301 (salary) + 0 (roster bonus) + 2,014,202 (SB/yr) = 3,511,503
7. Barton, Graham : 1,416,054 (salary) + 0 (roster bonus) + 1,689,216 (SB/yr) = 3,105,270
8. Wiggins, Nate : 1,191,467 (salary) + 0 (roster bonus) + 790,868 (SB/yr) = 1,982,335
9. Miller, Kendre : 1,390,991 (salary) + 0 (roster bonus) + 531,982 (SB/yr) = 1,922,973
10. Spears, Tyjae : 1,342,781 (salary) + 0 (roster bonus) + 435,563 (SB/yr) = 1,778,344
11. Beebe, Cooper : 1,091,598 (salary) + 0 (roster bonus) + 391,393 (SB/yr) = 1,482,991
12. Wilson, Payton : 960,000 (salary) + 0 (roster bonus) + 298,428 (SB/yr) = 1,258,428
13. Franklin, Troy : 960,000 (salary) + 0 (roster bonus) + 260,464 (SB/yr) = 1,220,464
14. Elliss, Jonah : 960,000 (salary) + 0 (roster bonus) + 244,193 (SB/yr) = 1,204,193
15. Sainristil, Mike : 960,000 (salary) + 0 (roster bonus) + 233,346 (SB/yr) = 1,193,346
16. Johnson, Theo : 960,000 (salary) + 0 (roster bonus) + 216,010 (SB/yr) = 1,176,010
17. Bullock, Calen : 960,000 (salary) + 0 (roster bonus) + 190,605 (SB/yr) = 1,150,605
18. Carter, DeWayne : 960,000 (salary) + 0 (roster bonus) + 185,524 (SB/yr) = 1,145,524
19. Thompson-Robinson, Dorian : 1,030,000 (salary) + 0 (roster bonus) + 89,634 (SB/yr) = 1,119,634
20. Kamara, Mohamed : 960,000 (salary) + 0 (roster bonus) + 88,535 (SB/yr) = 1,048,535
21. Dorlus, Brandon : 960,000 (salary) + 0 (roster bonus) + 82,294 (SB/yr) = 1,042,294
22. Williams, Evan : 960,000 (salary) + 0 (roster bonus) + 80,511 (SB/yr) = 1,040,511
23. Magee, Jordan : 960,000 (salary) + 0 (roster bonus) + 78,728 (SB/yr) = 1,038,728
24. Vaki, Sione : 960,000 (salary) + 0 (roster bonus) + 74,271 (SB/yr) = 1,034,271
25. Grable, Tylan : 960,000 (salary) + 0 (roster bonus) + 41,950 (SB/yr) = 1,001,950
26. Lee, Matt : 960,000 (salary) + 0 (roster bonus) + 28,773 (SB/yr) = 988,773
27. Prince, Deantre : 960,000 (salary) + 0 (roster bonus) + 26,680 (SB/yr) = 986,680
28. Oladapo, Kitan : 960,000 (salary) + 0 (roster bonus) + 26,215 (SB/yr) = 986,215
29. Milton, Kendall : 960,000 (salary) + 0 (roster bonus) + 25,983 (SB/yr) = 985,983
30. Klein, Elijah : 960,000 (salary) + 0 (roster bonus) + 24,355 (SB/yr) = 984,355
31. Weaver, Xavier : 960,000 (salary) + 0 (roster bonus) + 23,890 (SB/yr) = 983,890
32. Bethune, Tatum : 960,000 (salary) + 0 (roster bonus) + 20,170 (SB/yr) = 980,170
33. Laulu, Jonah : 835,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 835,000
34. Plumlee, John Ryhs : 795,000 (salary) + 0 (roster bonus) + 1,000 (SB/yr) = 796,000
35. Ford-Wheaton, Bryce : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
36. Anthony, Daijahn : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
37. Wallace, Josh : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
38. Kubas, Jake : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
39. Funderburk, Tyrek : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
40. Ojukwu, John : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
41. Roland-Wallace, Christian : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
42. Allen, Jaylon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
43. Sewell, Nephi : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
44. Jones, Cam : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
150,888,425 (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)
+ 116,010,808 (CAP HITS - see roster page)
= 266,899,233 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)