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 : 19,472,640 (salary) + 0 (roster bonus) + 8,673,764 (SB/yr) = 28,146,404
2. Dawkins, Dion : 14,251,194 (salary) + 0 (roster bonus) + 4,750,398 (SB/yr) = 19,001,592
3. Jones, Aaron : 13,146,100 (salary) + 0 (roster bonus) + 3,286,525 (SB/yr) = 16,432,625
4. Wilkins, Christian : 11,604,265 (salary) + 0 (roster bonus) + 4,684,932 (SB/yr) = 16,289,197
5. Moses, Morgan : 12,999,717 (salary) + 0 (roster bonus) + 3,249,929 (SB/yr) = 16,249,646
6. Smith, DeVonta : 13,045,560 (salary) + 0 (roster bonus) + 3,178,550 (SB/yr) = 16,224,110
7. Dickerson, Landon : 12,566,400 (salary) + 0 (roster bonus) + 3,529,235 (SB/yr) = 16,095,635
8. Queen, Patrick : 11,455,485 (salary) + 0 (roster bonus) + 3,818,495 (SB/yr) = 15,273,980
9. Swift, D'Andre : 8,344,710 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 8,844,710
10. Dean, Jamel : 5,426,744 (salary) + 0 (roster bonus) + 1,808,914 (SB/yr) = 7,235,658
11. McDuffie, Trent : 2,340,337 (salary) + 0 (roster bonus) + 4,836,940 (SB/yr) = 7,177,277
12. Karlaftis, George : 2,510,221 (salary) + 0 (roster bonus) + 2,881,820 (SB/yr) = 5,392,041
13. Joseph-Day, Sebastian : 2,000,000 (salary) + 0 (roster bonus) + 2,500,000 (SB/yr) = 4,500,000
14. Steele, Terence : 1,750,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 3,750,000
15. Van Noy, Kyle : 3,000,000 (salary) + 0 (roster bonus) + 655,000 (SB/yr) = 3,655,000
16. Jackson, Austin : 2,000,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 3,500,000
17. Sherwood, Jamien : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
18. Hilton, Mike : 1,750,000 (salary) + 0 (roster bonus) + 1,666,667 (SB/yr) = 3,416,667
19. Mayer, Michael : 1,866,144 (salary) + 0 (roster bonus) + 1,482,289 (SB/yr) = 3,348,433
20. Legette, Xavier : 1,380,436 (salary) + 0 (roster bonus) + 1,546,742 (SB/yr) = 2,927,178
21. Golston, Chauncey : 1,170,000 (salary) + 0 (roster bonus) + 1,333,333 (SB/yr) = 2,503,333
22. Hooker, Malik : 1,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,500,000
23. Williams, Darious : 1,250,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,250,000
24. Jackson, Adoree' : 1,250,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,250,000
25. Browning, Jake : 1,700,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,200,000
26. Raimann, Bernhard : 1,559,474 (salary) + 0 (roster bonus) + 434,298 (SB/yr) = 1,993,772
27. Williams, Marcus : 1,990,463 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,990,463
28. Schmitz, John Michael : 1,405,863 (salary) + 0 (roster bonus) + 561,725 (SB/yr) = 1,967,588
29. Turpin, KaVontae : 1,170,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,670,000
30. Murray, Kenneth : 1,125,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,625,000
31. Smith, Preston : 1,080,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,580,000
32. Lloyd, MarShawn : 1,087,605 (salary) + 0 (roster bonus) + 375,421 (SB/yr) = 1,463,026
33. Stills, Dante : 795,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 1,461,667
34. Miller, Ryan : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
35. Edmunds, Terrell : 1,125,000 (salary) + 0 (roster bonus) + 220,000 (SB/yr) = 1,345,000
36. Pierce, Dameon : 1,100,000 (salary) + 0 (roster bonus) + 238,264 (SB/yr) = 1,338,264
37. Tuipulotu, Tuli : 1,030,000 (salary) + 0 (roster bonus) + 290,997 (SB/yr) = 1,320,997
38. Achane, De'von : 1,030,000 (salary) + 0 (roster bonus) + 249,205 (SB/yr) = 1,279,205
39. Scott, Tyler : 1,030,000 (salary) + 0 (roster bonus) + 230,631 (SB/yr) = 1,260,631
40. Haynes, Christian : 960,000 (salary) + 0 (roster bonus) + 294,400 (SB/yr) = 1,254,400
41. Shakir, Khalil : 1,100,000 (salary) + 0 (roster bonus) + 144,921 (SB/yr) = 1,244,921
42. Dorlus, Brandon : 960,000 (salary) + 0 (roster bonus) + 244,815 (SB/yr) = 1,204,815
43. Walker, Devontez : 960,000 (salary) + 0 (roster bonus) + 237,377 (SB/yr) = 1,197,377
44. Oluwatimi, Olusegun : 1,030,000 (salary) + 0 (roster bonus) + 147,521 (SB/yr) = 1,177,521
45. Andrews, David : 1,170,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,171,500
46. Gipson, Tashaun : 1,170,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,171,500
47. Stokes, Eric : 1,170,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,171,500
48. Goldman, Eddie : 1,170,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,171,500
49. Deablo, Divine : 1,170,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,171,500
50. Van Lanen, Cole : 1,170,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,171,500
51. Wypler, Luke : 1,030,000 (salary) + 0 (roster bonus) + 137,433 (SB/yr) = 1,167,433
52. Witherspoon, Ahkello : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
53. Wise, Deatrich : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
Cap Values from top 53 players: 250,945,899
54. Maulet, Arthur : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
55. Parkinson, Colby : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
56. Trice, Cory : 1,030,000 (salary) + 51,680 (roster bonus) + 0 (SB/yr) = 1,081,680
57. Johnson, Theo : 960,000 (salary) + 0 (roster bonus) + 93,175 (SB/yr) = 1,053,175
58. Mahogany, Christian : 960,000 (salary) + 0 (roster bonus) + 75,575 (SB/yr) = 1,035,575
59. Reichard, Will : 960,000 (salary) + 0 (roster bonus) + 71,575 (SB/yr) = 1,031,575
60. Overshown, DeMarvion : 1,030,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,030,000
61. Means, Bub : 960,000 (salary) + 0 (roster bonus) + 54,599 (SB/yr) = 1,014,599
62. Carson, Caelen : 960,000 (salary) + 0 (roster bonus) + 50,497 (SB/yr) = 1,010,497
63. Klein, Elijah : 960,000 (salary) + 0 (roster bonus) + 45,882 (SB/yr) = 1,005,882
64. Limmer, Beaux : 960,000 (salary) + 0 (roster bonus) + 41,780 (SB/yr) = 1,001,780
65. Milton, Kendall : 800,000 (salary) + 0 (roster bonus) + 200,000 (SB/yr) = 1,000,000
66. Baker, Darrell : 800,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 850,000
67. Perry, A.T. : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
68. Hardy, Daniel : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
69. Smith, Xavier : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
70. McAllister, Tyreik : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
71. Mosby, Arron : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
72. Austin, Kevin : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
73. Shampklin, Aaron : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
74. Polk, Makai : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
75. Meredith, Jordan : 795,000 (salary) + 3,000 (roster bonus) + 0 (SB/yr) = 798,000
76. Pettus, Dell : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
77. Remigio, Nikko : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
78. McCollough, Jaylen : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
79. Keyton, Ramel : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
80. Brooks, Chris : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
250,945,899 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 23,958,000 (INACTIVE - see roster page)
+ 600,000 (RETIRED - see roster page)
+ 7,915,332 (CAP HITS - see roster page)
= 283,419,231 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)