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. Fields, Justin : 5,424,900 (salary) + 0 (roster bonus) + 5,731,025 (SB/yr) = 11,155,925
2. Kmet, Cole : 4,645,183 (salary) + 0 (roster bonus) + 1,161,296 (SB/yr) = 5,806,479
3. Gonzalez, Christian : 1,644,242 (salary) + 0 (roster bonus) + 2,826,967 (SB/yr) = 4,471,209
4. Surtain, Pat : 2,418,800 (salary) + 0 (roster bonus) + 1,685,100 (SB/yr) = 4,103,900
5. Bowers, Brock : 795,000 (salary) + 0 (roster bonus) + 3,178,599 (SB/yr) = 3,973,599
6. Wyatt, Devonte : 1,817,876 (salary) + 0 (roster bonus) + 1,520,752 (SB/yr) = 3,338,628
7. Murphy, Myles : 1,396,329 (salary) + 0 (roster bonus) + 1,835,319 (SB/yr) = 3,231,648
8. Ojulari, Azeez : 1,797,620 (salary) + 0 (roster bonus) + 856,910 (SB/yr) = 2,654,530
9. Smith, Cam : 1,115,110 (salary) + 0 (roster bonus) + 710,441 (SB/yr) = 1,825,551
10. Mitchell, Adonai : 795,000 (salary) + 0 (roster bonus) + 885,744 (SB/yr) = 1,680,744
11. Ingold, Alec : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
12. Bailey, Jake : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
13. Pineiro, Eddy : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
14. Peart, Matt : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
15. Skule, Justin : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
16. Ifedi, Germain : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
17. Wilkinson, Elijah : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
18. Goodwin, C.J. : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
19. Norton, Storm : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
20. Driskel, Jeff : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
21. Hines, Chasen : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
22. Hance, Blake : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
23. Deculus, Austin : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
24. Browning, Baron : 1,055,000 (salary) + 0 (roster bonus) + 277,180 (SB/yr) = 1,332,180
25. Onwuzurike, Levi : 1,055,000 (salary) + 0 (roster bonus) + 244,908 (SB/yr) = 1,299,908
26. Skowronek, Ben : 1,102,938 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,227,938
27. Boykin, Miles : 1,102,938 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,227,938
28. Beck, Andrew : 1,102,938 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,227,938
29. Smith, Irv : 1,102,938 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,227,938
30. Molden, Elijah : 1,055,000 (salary) + 0 (roster bonus) + 162,116 (SB/yr) = 1,217,116
31. Wilson, Marco : 1,029,413 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,154,413
32. Mukuamu, Israel : 1,055,000 (salary) + 0 (roster bonus) + 50,526 (SB/yr) = 1,105,526
33. Tuipulotu, Marlon : 1,055,000 (salary) + 0 (roster bonus) + 41,602 (SB/yr) = 1,096,602
34. Franklin, Troy : 795,000 (salary) + 0 (roster bonus) + 295,574 (SB/yr) = 1,090,574
35. Cooper, Jonathon : 1,055,000 (salary) + 0 (roster bonus) + 25,398 (SB/yr) = 1,080,398
36. Isaac, Adisa : 795,000 (salary) + 0 (roster bonus) + 279,590 (SB/yr) = 1,074,590
37. Henningsen, Matt : 985,000 (salary) + 0 (roster bonus) + 28,044 (SB/yr) = 1,013,044
38. Ballentine, Corey : 882,350 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,007,350
39. Hutchinson, Xavier : 915,000 (salary) + 0 (roster bonus) + 82,715 (SB/yr) = 997,715
40. Wilson, Johnny : 795,000 (salary) + 0 (roster bonus) + 200,767 (SB/yr) = 995,767
41. McIntosh, Kenny : 915,000 (salary) + 0 (roster bonus) + 49,013 (SB/yr) = 964,013
42. Forsyth, Alex : 915,000 (salary) + 0 (roster bonus) + 41,427 (SB/yr) = 956,427
43. Solomon, Javon : 795,000 (salary) + 0 (roster bonus) + 160,119 (SB/yr) = 955,119
44. Stills, Dante : 915,000 (salary) + 0 (roster bonus) + 20,890 (SB/yr) = 935,890
45. Obada, Efe : 808,825 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 933,825
46. Holmes, Jalyn : 808,825 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 933,825
47. Pratt, Michael : 795,000 (salary) + 0 (roster bonus) + 89,426 (SB/yr) = 884,426
48. Davis, Isaiah : 795,000 (salary) + 0 (roster bonus) + 81,403 (SB/yr) = 876,403
49. Rouse, Walter : 795,000 (salary) + 0 (roster bonus) + 55,112 (SB/yr) = 850,112
50. Bertrand, JD : 795,000 (salary) + 0 (roster bonus) + 53,061 (SB/yr) = 848,061
51. Davis, Tyler : 795,000 (salary) + 0 (roster bonus) + 45,882 (SB/yr) = 840,882
52. Basham, Boogie : 661,763 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 786,763
90,259,894 (CAP VALUES from top 53 players)
+ 795,000 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 43,126,748 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 13,329,829 (CAP HITS - see roster page)
= 147,511,471 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)