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. Taylor, Jawaan : 25,500,000 (salary) + 0 (roster bonus) + 3,400,000 (SB/yr) = 28,900,000
2. Garoppolo, Jimmy : 21,500,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 27,500,000
3. James, Derwin : 16,500,000 (salary) + 0 (roster bonus) + 8,571,286 (SB/yr) = 25,071,286
4. Seumalo, Isaac : 14,000,000 (salary) + 0 (roster bonus) + 7,666,667 (SB/yr) = 21,666,667
5. Jones, Daniel : 11,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,500,000
6. Pollard, Tony : 8,048,891 (salary) + 0 (roster bonus) + 2,682,964 (SB/yr) = 10,731,855
7. Lloyd, Devin : 3,253,086 (salary) + 0 (roster bonus) + 4,307,373 (SB/yr) = 7,560,459
8. Tillery, Jerry : 3,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 3,500,000
9. Lindstrom, Alec : 2,985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,985,000
10. Cox, Jabril : 2,985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,985,000
11. Powell, Brandon : 2,900,000 (salary) + 0 (roster bonus) + 12,500 (SB/yr) = 2,912,500
12. Elflein, Pat : 2,500,000 (salary) + 0 (roster bonus) + 10,000 (SB/yr) = 2,510,000
13. Mafe, Boye : 1,510,812 (salary) + 0 (roster bonus) + 906,625 (SB/yr) = 2,417,437
14. Kirkwood, Keith : 1,500,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,750,000
15. DeJean, Cooper : 795,000 (salary) + 0 (roster bonus) + 907,307 (SB/yr) = 1,702,307
16. McMillan, Raekwon : 1,090,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,423,333
17. Holmes, Darnay : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
18. Corral, Matt : 985,000 (salary) + 0 (roster bonus) + 278,461 (SB/yr) = 1,263,461
19. Williams, Joejuan : 1,250,000 (salary) + 0 (roster bonus) + 12,500 (SB/yr) = 1,262,500
20. Cole, Dylan : 1,250,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,250,000
21. Renfrow, Hunter : 1,250,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,250,000
22. Ridgeway, Hassan : 1,080,000 (salary) + 0 (roster bonus) + 150,000 (SB/yr) = 1,230,000
23. Heinicke, Taylor : 1,125,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,175,000
24. Hyder, Kerry : 1,125,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,175,000
25. Gonzalez, Zane : 1,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,125,000
26. Humphrey, Lil'Jordan : 1,080,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,085,000
27. Bolden, Brandon : 1,075,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,075,000
28. Puni, Dominick : 795,000 (salary) + 0 (roster bonus) + 277,045 (SB/yr) = 1,072,045
29. Wilson, Marco : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
30. Long, Hunter : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
31. McCain, Bobby : 1,035,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,035,000
32. Ledbetter, Jeremiah : 1,025,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,025,000
33. Jones, Andre : 1,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,000,000
34. Manu, Giovanni : 795,000 (salary) + 0 (roster bonus) + 188,064 (SB/yr) = 983,064
35. Luepke, Hunter : 915,000 (salary) + 0 (roster bonus) + 35,749 (SB/yr) = 950,749
36. Douglas, Demario : 915,000 (salary) + 0 (roster bonus) + 33,335 (SB/yr) = 948,335
37. Baringer, Bryce : 915,000 (salary) + 0 (roster bonus) + 28,127 (SB/yr) = 943,127
38. Jackson, McKinnley : 795,000 (salary) + 0 (roster bonus) + 89,975 (SB/yr) = 884,975
39. Edwards, Daijun : 850,000 (salary) + 0 (roster bonus) + 11,667 (SB/yr) = 861,667
40. Ulofoshio, Edefuan : 795,000 (salary) + 0 (roster bonus) + 54,086 (SB/yr) = 849,086
41. Jackson, Jha'Quan : 795,000 (salary) + 0 (roster bonus) + 53,574 (SB/yr) = 848,574
42. Logue, Zion : 795,000 (salary) + 0 (roster bonus) + 38,191 (SB/yr) = 833,191
43. Byrd, Solomon : 795,000 (salary) + 0 (roster bonus) + 26,992 (SB/yr) = 821,992
44. Vele, Devaughn : 795,000 (salary) + 0 (roster bonus) + 20,460 (SB/yr) = 815,460
45. Turner, Cole : 795,000 (salary) + 0 (roster bonus) + 12,500 (SB/yr) = 807,500
46. Okie-Anoma, Eyabi : 795,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 798,333
47. Jefferson, Jermar : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Reyes, Sammis : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
49. Stephens, Shon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
50. Tonga, Khyiris : 750,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 755,000
51. Cotton, Lester : 750,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 755,000
52. Bushman, Matt : 750,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 755,000
53. Sims, Steven : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
Cap Values from top 53 players: 191,363,236
191,363,236 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 8,348,929 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 4,562,061 (CAP HITS - see roster page)
= 204,274,226 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)