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. Ridley, Calvin : 21,816,000 (salary) + 0 (roster bonus) + 5,454,000 (SB/yr) = 27,270,000
2. Burrow, Joe : 19,481,164 (salary) + 0 (roster bonus) + 7,305,437 (SB/yr) = 26,786,601
3. Garrett, Myles : 18,220,800 (salary) + 0 (roster bonus) + 6,832,800 (SB/yr) = 25,053,600
4. Johnson, Lane : 8,401,000 (salary) + 0 (roster bonus) + 10,000,000 (SB/yr) = 18,401,000
5. Smith, Za'Darius : 15,797,033 (salary) + 0 (roster bonus) + 0 (SB/yr) = 15,797,033
6. Pittman, Michael : 11,874,060 (salary) + 0 (roster bonus) + 3,817,514 (SB/yr) = 15,691,574
7. Campbell, De'Vondre : 10,924,610 (salary) + 0 (roster bonus) + 2,731,152 (SB/yr) = 13,655,762
8. Conner, James : 6,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 6,000,000
9. Smith, Preston : 2,500,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 5,500,000
10. McKinney, Xavier : 2,921,131 (salary) + 0 (roster bonus) + 1,095,424 (SB/yr) = 4,016,555
11. Verse, Jared : 795,000 (salary) + 0 (roster bonus) + 2,014,202 (SB/yr) = 2,809,202
12. Sutton, Cameron : 1,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,500,000
13. Bolton, Nick : 1,418,800 (salary) + 0 (roster bonus) + 351,850 (SB/yr) = 1,770,650
14. Gipson, Tashaun : 1,500,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,625,000
15. Davis, Ashtyn : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
16. Jefferson, Van : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
17. Achane, De'von : 1,037,157 (salary) + 0 (roster bonus) + 398,630 (SB/yr) = 1,435,787
18. Peat, Andrus : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
19. Tuttle, Shy : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
20. Haynes, Christian : 795,000 (salary) + 0 (roster bonus) + 549,361 (SB/yr) = 1,344,361
21. McCreary, Roger : 1,333,919 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,333,919
22. Pierce, Dameon : 985,000 (salary) + 0 (roster bonus) + 295,012 (SB/yr) = 1,280,012
23. Lucas, Abraham : 985,000 (salary) + 0 (roster bonus) + 237,334 (SB/yr) = 1,222,334
24. Tolbert, Jalen : 985,000 (salary) + 0 (roster bonus) + 212,256 (SB/yr) = 1,197,256
25. Parkinson, Colby : 1,125,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,175,000
26. Scott, JK : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
27. Gano, Graham : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
28. Walker, Anthony : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
29. McLeod, Rodney : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
30. Shepherd, Nathan : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
31. Patrick, Lucas : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
32. Davis, Michael : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
33. Lucas, Cornelius : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
34. Westbrook-Ikhine, Nick : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
35. Hooper, Austin : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
36. Walker, DeMarcus : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
37. Shepard, Sterling : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
38. Dortch, Greg : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
39. Gaines, Jon : 915,000 (salary) + 0 (roster bonus) + 152,091 (SB/yr) = 1,067,091
40. Davis, Ray : 795,000 (salary) + 0 (roster bonus) + 268,172 (SB/yr) = 1,063,172
41. Robinson, Dominique : 985,000 (salary) + 0 (roster bonus) + 49,830 (SB/yr) = 1,034,830
42. Matlock, Scott : 915,000 (salary) + 0 (roster bonus) + 47,496 (SB/yr) = 962,496
43. Jones, Jaylon : 915,000 (salary) + 0 (roster bonus) + 28,706 (SB/yr) = 943,706
44. Cowing, Jacob : 795,000 (salary) + 0 (roster bonus) + 78,728 (SB/yr) = 873,728
45. Carson, Caelen : 795,000 (salary) + 0 (roster bonus) + 51,010 (SB/yr) = 846,010
46. Klein, Elijah : 795,000 (salary) + 0 (roster bonus) + 46,908 (SB/yr) = 841,908
47. Anderson, Alec : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Hoffman, Brock : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
49. McLaughlin, Jaleel : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
50. Johnson, Nazeeh : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
51. Witherspoon, Ahkello : 463,230 (salary) + 0 (roster bonus) + 100,000 (SB/yr) = 563,230
52. Baker, Darrell : 514,413 (salary) + 0 (roster bonus) + 0 (SB/yr) = 514,413
53. Jefferson, Tony : 514,413 (salary) + 0 (roster bonus) + 0 (SB/yr) = 514,413
Cap Values from top 53 players: 208,295,475
54. Miller, Ryan : 391,172 (salary) + 0 (roster bonus) + 83,333 (SB/yr) = 474,505
55. Hubbard, Chris : 467,651 (salary) + 0 (roster bonus) + 0 (SB/yr) = 467,651
56. Guy, Lawrence : 420,881 (salary) + 0 (roster bonus) + 0 (SB/yr) = 420,881
57. Anderson, Evan : 401,466 (salary) + 0 (roster bonus) + 0 (SB/yr) = 401,466
208,295,475 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 19,929,515 (INACTIVE - see roster page)
+ 4,667,417 (RETIRED - see roster page)
+ 9,776,103 (CAP HITS - see roster page)
= 242,668,510 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)