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. Watt, T.J. : 20,405,950 (salary) + 0 (roster bonus) + 6,801,983 (SB/yr) = 27,207,933
2. Darrisaw, Christian : 17,552,250 (salary) + 0 (roster bonus) + 6,582,094 (SB/yr) = 24,134,344
3. Metcalf, D.K. : 14,807,250 (salary) + 0 (roster bonus) + 5,922,900 (SB/yr) = 20,730,150
4. Lewis, Damien : 7,500,000 (salary) + 0 (roster bonus) + 6,500,000 (SB/yr) = 14,000,000
5. Fries, Will : 9,444,228 (salary) + 0 (roster bonus) + 3,541,586 (SB/yr) = 12,985,814
6. Stroud, C.J. : 3,857,293 (salary) + 0 (roster bonus) + 5,652,332 (SB/yr) = 9,509,625
7. Davis, Gabe : 6,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 9,000,000
8. Winston, Jameis : 3,500,000 (salary) + 1,000,000 (roster bonus) + 1,857,143 (SB/yr) = 6,357,143
9. Edwards, Gus : 3,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 6,000,000
10. Simmons, Isaiah : 3,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 4,500,000
11. Elliott, Ezekiel : 2,200,000 (salary) + 0 (roster bonus) + 2,100,000 (SB/yr) = 4,300,000
12. Fuller, Kendall : 1,500,000 (salary) + 0 (roster bonus) + 2,666,666 (SB/yr) = 4,166,666
13. Lewis, Tyquan : 2,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 4,000,000
14. Hall, Logan : 2,374,314 (salary) + 0 (roster bonus) + 1,520,752 (SB/yr) = 3,895,066
15. Addison, Jordan : 2,006,648 (salary) + 0 (roster bonus) + 1,763,298 (SB/yr) = 3,769,946
16. Smith, Tyler : 2,306,361 (salary) + 0 (roster bonus) + 1,430,148 (SB/yr) = 3,736,509
17. Henderson, Darrell : 2,000,000 (salary) + 0 (roster bonus) + 750,000 (SB/yr) = 2,750,000
18. Jones, Brandon : 2,000,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 2,333,333
19. Orhorhoro, Ruke : 1,204,405 (salary) + 0 (roster bonus) + 842,619 (SB/yr) = 2,047,024
20. Polk, Ja'Lynn : 1,183,920 (salary) + 0 (roster bonus) + 760,679 (SB/yr) = 1,944,599
21. Parham, Dylan : 1,500,281 (salary) + 0 (roster bonus) + 355,374 (SB/yr) = 1,855,655
22. Oliver, Josh : 1,505,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,838,333
23. Reed, Jayden : 1,318,159 (salary) + 0 (roster bonus) + 386,319 (SB/yr) = 1,704,478
24. Basham, Tarell : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
25. Tindall, Channing : 1,100,000 (salary) + 0 (roster bonus) + 224,077 (SB/yr) = 1,324,077
26. Abanikanda, Israel : 1,030,000 (salary) + 0 (roster bonus) + 214,379 (SB/yr) = 1,244,379
27. Camarda, Jake : 1,100,000 (salary) + 0 (roster bonus) + 68,080 (SB/yr) = 1,168,080
28. Harper, Devin : 1,100,000 (salary) + 0 (roster bonus) + 40,318 (SB/yr) = 1,140,318
29. Cominsky, John : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
30. Evans, Rashaan : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
31. Tracy, Tyrone : 960,000 (salary) + 0 (roster bonus) + 165,200 (SB/yr) = 1,125,200
32. Thomas, Isaiah : 1,100,000 (salary) + 0 (roster bonus) + 19,566 (SB/yr) = 1,119,566
33. Hull, Evan : 1,030,000 (salary) + 0 (roster bonus) + 63,499 (SB/yr) = 1,093,499
34. Knight, Tyrice : 960,000 (salary) + 0 (roster bonus) + 78,775 (SB/yr) = 1,038,775
35. Dixon, Riley : 1,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,000,000
186,686,845 (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)
+ -1,604,274 (CAP HITS - see roster page)
= 185,082,571 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)