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. Tagovailoa, Tua : 19,472,640 (salary) + 0 (roster bonus) + 8,673,764 (SB/yr) = 28,146,404
2. Bitonio, Joel : 13,683,000 (salary) + 0 (roster bonus) + 4,561,000 (SB/yr) = 18,244,000
3. Moton, Taylor : 6,000,000 (salary) + 0 (roster bonus) + 9,666,667 (SB/yr) = 15,666,667
4. Ogbah, Emmanuel : 3,500,000 (salary) + 0 (roster bonus) + 7,333,333 (SB/yr) = 10,833,333
5. Sweat, Josh : 6,892,260 (salary) + 0 (roster bonus) + 2,584,597 (SB/yr) = 9,476,857
6. Johnson, Taron : 4,900,000 (salary) + 0 (roster bonus) + 2,750,000 (SB/yr) = 7,650,000
7. Chase, Ja'Marr : 3,658,800 (salary) + 0 (roster bonus) + 3,151,375 (SB/yr) = 6,810,175
8. Moore, Elijah : 2,581,720 (salary) + 0 (roster bonus) + 1,902,335 (SB/yr) = 4,484,055
9. Wilson, Cedrick : 2,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 4,000,000
10. Hamilton, Kyle : 2,018,182 (salary) + 0 (roster bonus) + 1,921,365 (SB/yr) = 3,939,547
11. Njoku, David : 3,000,000 (salary) + 0 (roster bonus) + 833,333 (SB/yr) = 3,833,333
12. McDuffie, Trent : 1,749,923 (salary) + 0 (roster bonus) + 1,384,846 (SB/yr) = 3,134,769
13. White, Mike : 2,000,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,000,000
14. Little, Walker : 1,874,020 (salary) + 0 (roster bonus) + 958,735 (SB/yr) = 2,832,755
15. Branch, Brian : 1,308,072 (salary) + 0 (roster bonus) + 1,482,289 (SB/yr) = 2,790,361
16. Barton, Graham : 795,000 (salary) + 0 (roster bonus) + 1,847,450 (SB/yr) = 2,642,450
17. Myers, Josh : 1,565,460 (salary) + 0 (roster bonus) + 547,350 (SB/yr) = 2,112,810
18. Hooker, Malik : 1,500,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,000,000
19. White, Keion : 1,100,239 (salary) + 0 (roster bonus) + 650,955 (SB/yr) = 1,751,194
20. Koo, Younghoe : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
21. Hamilton, Davon : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
22. Jones, Dawand : 1,040,235 (salary) + 0 (roster bonus) + 410,941 (SB/yr) = 1,451,176
23. Hill, Justice : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
24. Burks, Oren : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
25. Odeyingbo, Dayo : 1,055,000 (salary) + 0 (roster bonus) + 287,110 (SB/yr) = 1,342,110
26. Hainsey, Robert : 1,055,000 (salary) + 0 (roster bonus) + 230,013 (SB/yr) = 1,285,013
27. Corley, Malachi : 795,000 (salary) + 0 (roster bonus) + 487,228 (SB/yr) = 1,282,228
28. Dell, Tank : 915,000 (salary) + 0 (roster bonus) + 292,738 (SB/yr) = 1,207,738
29. Ball, Josh : 1,055,000 (salary) + 0 (roster bonus) + 150,462 (SB/yr) = 1,205,462
30. Kraft, Tucker : 915,000 (salary) + 0 (roster bonus) + 269,230 (SB/yr) = 1,184,230
31. Carter, Zachary : 985,000 (salary) + 0 (roster bonus) + 151,442 (SB/yr) = 1,136,442
32. Anger, Bryan : 1,080,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,130,000
33. Herbert, Khalil : 1,055,000 (salary) + 0 (roster bonus) + 69,075 (SB/yr) = 1,124,075
34. Abanikanda, Israel : 915,000 (salary) + 0 (roster bonus) + 188,079 (SB/yr) = 1,103,079
35. Scott, Tyler : 915,000 (salary) + 0 (roster bonus) + 167,835 (SB/yr) = 1,082,835
36. Williams, Joshua : 985,000 (salary) + 0 (roster bonus) + 78,188 (SB/yr) = 1,063,188
37. Ford, Jerome : 985,000 (salary) + 0 (roster bonus) + 76,662 (SB/yr) = 1,061,662
38. Smith, Maason : 795,000 (salary) + 0 (roster bonus) + 259,038 (SB/yr) = 1,054,038
39. Evans, Zach : 915,000 (salary) + 0 (roster bonus) + 80,568 (SB/yr) = 995,568
40. Mafi, Atonio : 915,000 (salary) + 0 (roster bonus) + 76,989 (SB/yr) = 991,989
41. Robinson, Tavius : 915,000 (salary) + 0 (roster bonus) + 70,547 (SB/yr) = 985,547
42. Clark, Kei'Trel : 915,000 (salary) + 0 (roster bonus) + 44,967 (SB/yr) = 959,967
43. Taylor-Demerson, Dadrion : 795,000 (salary) + 0 (roster bonus) + 162,659 (SB/yr) = 957,659
44. Haynes, Marquis : 900,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 900,000
45. Williams, Evan : 795,000 (salary) + 0 (roster bonus) + 75,162 (SB/yr) = 870,162
46. Ford, Jaylan : 795,000 (salary) + 0 (roster bonus) + 45,370 (SB/yr) = 840,370
47. Hill, Jamal : 795,000 (salary) + 0 (roster bonus) + 38,191 (SB/yr) = 833,191
48. Anthony, Daijahn : 795,000 (salary) + 0 (roster bonus) + 24,323 (SB/yr) = 819,323
165,959,094 (CAP VALUES from top 53 players)
+ 3,975,000 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 42,455,782 (INACTIVE - see roster page)
+ 166,667 (RETIRED - see roster page)
+ -4,633,114 (CAP HITS - see roster page)
= 207,923,429 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)