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. Herbert, Justin : 19,472,640 (salary) + 0 (roster bonus) + 8,045,327 (SB/yr) = 27,517,967
2. Darrisaw, Christian : 17,552,250 (salary) + 0 (roster bonus) + 7,020,900 (SB/yr) = 24,573,150
3. Wirfs, Tristan : 17,837,250 (salary) + 0 (roster bonus) + 5,945,750 (SB/yr) = 23,783,000
4. Bosa, Nick : 16,767,950 (salary) + 0 (roster bonus) + 5,589,316 (SB/yr) = 22,357,266
5. Jenkins, Elgton : 14,067,836 (salary) + 0 (roster bonus) + 6,110,272 (SB/yr) = 20,178,108
6. Reader, DJ : 10,086,264 (salary) + 0 (roster bonus) + 3,362,088 (SB/yr) = 13,448,352
7. Waddle, Jaylen : 13,045,560 (salary) + 0 (roster bonus) + 0 (SB/yr) = 13,045,560
8. Turner, Dallas : 1,471,426 (salary) + 0 (roster bonus) + 1,910,701 (SB/yr) = 3,382,127
9. DeJean, Cooper : 1,236,749 (salary) + 0 (roster bonus) + 971,995 (SB/yr) = 2,208,744
10. Tuipulotu, Tuli : 1,405,863 (salary) + 0 (roster bonus) + 561,725 (SB/yr) = 1,967,588
11. Fisher, Blake : 1,119,550 (salary) + 0 (roster bonus) + 503,201 (SB/yr) = 1,622,751
12. Singletary, Devin : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
13. Cross, Nick : 1,100,000 (salary) + 0 (roster bonus) + 168,343 (SB/yr) = 1,268,343
14. Wright, Jaylen : 960,000 (salary) + 0 (roster bonus) + 293,291 (SB/yr) = 1,253,291
15. Enagbare, Kingsley : 1,100,000 (salary) + 0 (roster bonus) + 44,421 (SB/yr) = 1,144,421
16. Davis, Kalia : 1,100,000 (salary) + 0 (roster bonus) + 27,330 (SB/yr) = 1,127,330
17. Zuerlein, Greg : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
18. Hughes, Mike : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
19. Jennings, Anfernee : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
20. Flowers, Tre : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
21. Stover, Cade : 960,000 (salary) + 0 (roster bonus) + 165,200 (SB/yr) = 1,125,200
22. Tindall, Channing : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
23. Ulofoshio, Edefuan : 960,000 (salary) + 0 (roster bonus) + 132,173 (SB/yr) = 1,092,173
24. Cole, A.J. : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
25. Smith, Terell : 1,030,000 (salary) + 0 (roster bonus) + 39,909 (SB/yr) = 1,069,909
26. Scott, Eric : 1,030,000 (salary) + 0 (roster bonus) + 20,311 (SB/yr) = 1,050,311
27. Hanson, C.J. : 960,000 (salary) + 0 (roster bonus) + 24,875 (SB/yr) = 984,875
28. Barrett, Michael : 960,000 (salary) + 0 (roster bonus) + 22,389 (SB/yr) = 982,389
29. Brooks, Jalen : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
30. Heath, Malik : 750,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 753,333
174,835,521 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 0 (INACTIVE - see roster page)
+ 3,809,761 (RETIRED - see roster page)
+ -4,670,260 (CAP HITS - see roster page)
= 173,975,022 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)