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. Jones, Chris : 14,622,612 (salary) + 0 (roster bonus) + 6,602,971 (SB/yr) = 21,225,583
2. Simmons, Jeffery : 14,994,674 (salary) + 0 (roster bonus) + 5,623,003 (SB/yr) = 20,617,677
3. Samuel, Deebo : 14,807,250 (salary) + 0 (roster bonus) + 5,552,719 (SB/yr) = 20,359,969
4. Floyd, Leonard : 3,500,000 (salary) + 0 (roster bonus) + 5,333,333 (SB/yr) = 8,833,333
5. Freiermuth, Pat : 5,639,440 (salary) + 0 (roster bonus) + 2,318,835 (SB/yr) = 7,958,275
6. Goedert, Dallas : 5,164,911 (salary) + 0 (roster bonus) + 1,936,841 (SB/yr) = 7,101,752
7. Danna, Mike : 4,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 7,000,000
8. Bozeman, Bradley : 5,000,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 6,000,000
9. Jackson, Eddie : 4,247,976 (salary) + 0 (roster bonus) + 1,592,991 (SB/yr) = 5,840,967
10. Beachum, Kelvin : 3,250,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 4,250,000
11. Davis, Jamin : 2,441,200 (salary) + 0 (roster bonus) + 1,714,970 (SB/yr) = 4,156,170
12. Penix, Michael : 795,000 (salary) + 0 (roster bonus) + 2,934,220 (SB/yr) = 3,729,220
13. Dotson, Jahan : 1,923,565 (salary) + 0 (roster bonus) + 1,732,129 (SB/yr) = 3,655,694
14. Nix, Bo : 795,000 (salary) + 0 (roster bonus) + 1,942,326 (SB/yr) = 2,737,326
15. Gross-Matos, Yetur : 2,000,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 2,666,667
16. Radunz, Dillon : 1,715,120 (salary) + 0 (roster bonus) + 746,938 (SB/yr) = 2,462,058
17. Jones, Josh : 2,000,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 2,333,333
18. Foskey, Isaiah : 1,052,546 (salary) + 0 (roster bonus) + 460,185 (SB/yr) = 1,512,731
19. Martin, Jartavius : 1,040,235 (salary) + 0 (roster bonus) + 410,941 (SB/yr) = 1,451,176
20. Sainristil, Mike : 795,000 (salary) + 0 (roster bonus) + 549,361 (SB/yr) = 1,344,361
21. Townsend, Tommy : 1,250,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,300,000
22. Tomlinson, Laken : 1,125,000 (salary) + 0 (roster bonus) + 100,000 (SB/yr) = 1,225,000
23. Hughes, Mike : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
24. Chaisson, K'Lavon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
25. Dalton, Andy : 1,100,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,105,000
26. Lewis, Jourdan : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
27. Anzalone, Alex : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
28. Long, David : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
29. Beebe, Cooper : 795,000 (salary) + 0 (roster bonus) + 289,441 (SB/yr) = 1,084,441
30. Amegadjie, Kiran : 795,000 (salary) + 0 (roster bonus) + 282,003 (SB/yr) = 1,077,003
31. Sewell, Noah : 915,000 (salary) + 0 (roster bonus) + 152,565 (SB/yr) = 1,067,565
32. Moody, Jake : 915,000 (salary) + 0 (roster bonus) + 144,999 (SB/yr) = 1,059,999
33. Ferguson, Jake : 985,000 (salary) + 0 (roster bonus) + 74,776 (SB/yr) = 1,059,776
34. Bishop, Cole : 795,000 (salary) + 0 (roster bonus) + 262,169 (SB/yr) = 1,057,169
35. St-Juste, Benjamin : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
36. Miller, Ventrell : 915,000 (salary) + 0 (roster bonus) + 139,955 (SB/yr) = 1,054,955
37. Hodgins, Isaiah : 748,238 (salary) + 0 (roster bonus) + 300,000 (SB/yr) = 1,048,238
38. Irving, Bucky : 795,000 (salary) + 0 (roster bonus) + 252,252 (SB/yr) = 1,047,252
39. To'oTo'o, Henry : 915,000 (salary) + 0 (roster bonus) + 129,867 (SB/yr) = 1,044,867
40. Allen, Braelon : 795,000 (salary) + 0 (roster bonus) + 247,294 (SB/yr) = 1,042,294
41. Morris, Mike : 915,000 (salary) + 0 (roster bonus) + 72,517 (SB/yr) = 987,517
42. Goncalves, Matt : 795,000 (salary) + 0 (roster bonus) + 180,443 (SB/yr) = 975,443
43. Eboigbe, Justin : 795,000 (salary) + 0 (roster bonus) + 170,281 (SB/yr) = 965,281
44. Vaki, Sione : 795,000 (salary) + 0 (roster bonus) + 79,575 (SB/yr) = 874,575
45. Wilson, Johnny : 795,000 (salary) + 0 (roster bonus) + 38,704 (SB/yr) = 833,704
46. Harrell, Jaylen : 795,000 (salary) + 0 (roster bonus) + 10,000 (SB/yr) = 805,000
47. Burton, Michael : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Quessenberry, David : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
49. Ivey, D.J. : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
50. Ridder, Desmond : 514,413 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 519,413
51. Zappe, Bailey : 514,413 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 519,413
52. Barrett, Michael : 514,413 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 517,746
166,460,443 (CAP VALUES from top 53 players)
+ 795,000 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 36,447,681 (INACTIVE - see roster page)
+ 3,333,334 (RETIRED - see roster page)
+ 4,577,664 (CAP HITS - see roster page)
= 211,614,122 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)