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. Johnson, Lane : 23,500,000 (salary) + 0 (roster bonus) + 7,000,000 (SB/yr) = 30,500,000
2. Thompson, Shaq : 16,740,108 (salary) + 0 (roster bonus) + 6,277,541 (SB/yr) = 23,017,649
3. Mason, Shaq : 15,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 21,000,000
4. Sanders, Miles : 12,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 17,000,000
5. Jones, Ernest : 11,896,295 (salary) + 0 (roster bonus) + 4,758,518 (SB/yr) = 16,654,813
6. Johnson, Diontae : 12,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 15,000,000
7. Allen, Keenan : 8,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 14,000,000
8. Fant, Noah : 8,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 13,000,000
9. Neal, Evan : 5,801,268 (salary) + 0 (roster bonus) + 6,090,022 (SB/yr) = 11,891,290
10. Farley, Caleb : 11,361,900 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,361,900
11. Richardson, Anthony : 4,200,461 (salary) + 0 (roster bonus) + 6,150,922 (SB/yr) = 10,351,383
12. Adebo, Paulson : 5,260,676 (salary) + 0 (roster bonus) + 2,104,270 (SB/yr) = 7,364,946
13. Pitts, Kyle : 7,179,480 (salary) + 0 (roster bonus) + 0 (SB/yr) = 7,179,480
14. Carter, Jalen : 2,656,206 (salary) + 0 (roster bonus) + 3,062,412 (SB/yr) = 5,718,618
15. Smith, Nolan : 2,129,914 (salary) + 0 (roster bonus) + 2,009,828 (SB/yr) = 4,139,742
16. Harrison, Anton : 1,988,643 (salary) + 0 (roster bonus) + 1,727,287 (SB/yr) = 3,715,930
17. Bojorquez, Corey : 3,000,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 3,666,667
18. Jurgens, Cam : 1,975,426 (salary) + 0 (roster bonus) + 988,901 (SB/yr) = 2,964,327
19. Wiggins, Nate : 1,247,530 (salary) + 0 (roster bonus) + 1,015,120 (SB/yr) = 2,262,650
20. Benton, Keeanu : 1,465,349 (salary) + 0 (roster bonus) + 680,698 (SB/yr) = 2,146,047
21. Andersen, Troy : 1,100,000 (salary) + 0 (roster bonus) + 295,012 (SB/yr) = 1,395,012
22. Thornton, Tyquan : 1,100,000 (salary) + 0 (roster bonus) + 208,486 (SB/yr) = 1,308,486
23. Mapu, Marte : 1,030,000 (salary) + 0 (roster bonus) + 235,275 (SB/yr) = 1,265,275
24. Volson, Cordell : 1,100,000 (salary) + 0 (roster bonus) + 159,046 (SB/yr) = 1,259,046
25. Diaby, YaYa : 1,030,000 (salary) + 0 (roster bonus) + 210,571 (SB/yr) = 1,240,571
26. York, Cade : 1,100,000 (salary) + 0 (roster bonus) + 90,400 (SB/yr) = 1,190,400
27. Roy, Jaquelin : 1,030,000 (salary) + 0 (roster bonus) + 157,609 (SB/yr) = 1,187,609
28. Trice, Bralen : 960,000 (salary) + 0 (roster bonus) + 222,501 (SB/yr) = 1,182,501
29. Cunningham, Malik : 1,030,000 (salary) + 0 (roster bonus) + 150,043 (SB/yr) = 1,180,043
30. Hunt, Jalyx : 960,000 (salary) + 0 (roster bonus) + 216,010 (SB/yr) = 1,176,010
31. Johnson, Kyron : 1,100,000 (salary) + 0 (roster bonus) + 72,544 (SB/yr) = 1,172,544
32. Robinson, Layden : 960,000 (salary) + 0 (roster bonus) + 203,307 (SB/yr) = 1,163,307
33. Chandler, Ty : 1,100,000 (salary) + 0 (roster bonus) + 62,128 (SB/yr) = 1,162,128
34. Strong, Carson : 1,100,000 (salary) + 0 (roster bonus) + 54,037 (SB/yr) = 1,154,037
35. Gray, Cedric : 960,000 (salary) + 0 (roster bonus) + 185,524 (SB/yr) = 1,145,524
36. Benford, Christian : 1,100,000 (salary) + 0 (roster bonus) + 36,660 (SB/yr) = 1,136,660
37. Deculus, Austin : 1,100,000 (salary) + 0 (roster bonus) + 35,747 (SB/yr) = 1,135,747
38. Carter, Ja'Tyre : 1,100,000 (salary) + 0 (roster bonus) + 27,423 (SB/yr) = 1,127,423
39. Robinson, Jammie : 1,030,000 (salary) + 0 (roster bonus) + 91,304 (SB/yr) = 1,121,304
40. Taylor-Demerson, Dadrion : 960,000 (salary) + 0 (roster bonus) + 152,497 (SB/yr) = 1,112,497
41. Van Pran-Granger, Sedrick : 960,000 (salary) + 0 (roster bonus) + 149,957 (SB/yr) = 1,109,957
42. Hutchinson, Xavier : 1,030,000 (salary) + 0 (roster bonus) + 71,765 (SB/yr) = 1,101,765
43. Hodges-Tomlinson, Tre'Vius : 1,030,000 (salary) + 0 (roster bonus) + 64,250 (SB/yr) = 1,094,250
44. Brooks, Karl : 1,030,000 (salary) + 0 (roster bonus) + 54,576 (SB/yr) = 1,084,576
45. Silvera, Nesta Jade : 1,030,000 (salary) + 0 (roster bonus) + 52,645 (SB/yr) = 1,082,645
46. Mitchell, Keaton : 1,030,000 (salary) + 0 (roster bonus) + 46,852 (SB/yr) = 1,076,852
47. Duggan, Max : 1,030,000 (salary) + 0 (roster bonus) + 46,369 (SB/yr) = 1,076,369
48. Ricks, Eli : 1,030,000 (salary) + 0 (roster bonus) + 44,438 (SB/yr) = 1,074,438
49. Thompson, BJ : 1,030,000 (salary) + 0 (roster bonus) + 41,542 (SB/yr) = 1,071,542
50. Whiteheart, Blake : 1,030,000 (salary) + 0 (roster bonus) + 24,653 (SB/yr) = 1,054,653
51. Robbins, Brad : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
258,328,613 (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)
+ 1,531,773 (CAP HITS - see roster page)
= 259,860,386 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)