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. Smith, Geno : 13,000,000 (salary) + 0 (roster bonus) + 15,000,000 (SB/yr) = 28,000,000
2. Highsmith, Alex : 18,005,250 (salary) + 0 (roster bonus) + 7,202,100 (SB/yr) = 25,207,350
3. Pollard, Tony : 9,500,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 15,500,000
4. Vea, Vita : 7,101,375 (salary) + 0 (roster bonus) + 5,734,250 (SB/yr) = 12,835,625
5. Buckner, DeForest : 6,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 12,000,000
6. Greenard, Jonathan : 5,500,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 11,500,000
7. Williams, Marcus : 6,700,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 10,700,000
8. Johnson, Juwan : 6,500,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 10,500,000
9. Simpson, John : 7,300,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 8,300,000
10. Brendel, Jake : 2,743,765 (salary) + 0 (roster bonus) + 1,028,912 (SB/yr) = 3,772,677
11. Autry, Denico : 2,100,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 3,600,000
12. Brunskill, Daniel : 2,000,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 3,500,000
13. Cleveland, Ben : 1,586,840 (salary) + 0 (roster bonus) + 575,863 (SB/yr) = 2,162,703
14. Hall, Derick : 1,122,546 (salary) + 0 (roster bonus) + 740,184 (SB/yr) = 1,862,730
15. Pearsall, Ricky : 795,000 (salary) + 0 (roster bonus) + 790,868 (SB/yr) = 1,585,868
16. Campbell, Tyson : 1,055,000 (salary) + 0 (roster bonus) + 249,873 (SB/yr) = 1,304,873
17. Smith, Trey : 1,055,000 (salary) + 0 (roster bonus) + 76,640 (SB/yr) = 1,131,640
18. Jennings, Jauan : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
19. Al-Shaair, Azeez : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
20. Kendricks, Eric : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
21. Givens, Kevin : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
22. McKivitz, Colton : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
23. Wilson, Jeff : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
24. Powell, Brandon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
25. McDuffie, Isaiah : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
26. Dallas, DeeJay : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
27. Garoppolo, Jimmy : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
28. Young, Landon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
29. Moore, Jaylon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
30. McCaffrey, Luke : 795,000 (salary) + 0 (roster bonus) + 288,724 (SB/yr) = 1,083,724
31. Hekker, Johnny : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
32. Rankins, Sheldon : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
33. Mustapha, Malik : 795,000 (salary) + 0 (roster bonus) + 193,145 (SB/yr) = 988,145
34. Ward, Jay : 915,000 (salary) + 0 (roster bonus) + 49,519 (SB/yr) = 964,519
35. Broeker, Nick : 915,000 (salary) + 0 (roster bonus) + 45,978 (SB/yr) = 960,978
36. Bell, Ronnie : 915,000 (salary) + 0 (roster bonus) + 25,811 (SB/yr) = 940,811
37. Douglas, Demario : 915,000 (salary) + 0 (roster bonus) + 24,364 (SB/yr) = 939,364
38. Schrader, Cody : 795,000 (salary) + 0 (roster bonus) + 51,523 (SB/yr) = 846,523
39. Hasty, JaMycal : 835,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 835,000
40. Little, Cam : 795,000 (salary) + 0 (roster bonus) + 27,914 (SB/yr) = 822,914
41. Brandel, Blake : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
42. Nix, Bo : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
43. Hill, Julian : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
44. Niese, Michael : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
45. Crum, Frank : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
46. Caliendo, Mike : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
47. Taylor, Patrick : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Allen, Brandon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
49. Wilson, Emanuel : 790,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 790,000
50. Demercado, Emari : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
51. McCollough, Jaylen : 514,413 (salary) + 0 (roster bonus) + 0 (SB/yr) = 514,413
52. Smith-Marsette, Ihmir : 374,119 (salary) + 0 (roster bonus) + 0 (SB/yr) = 374,119
53. Smartt, Stone : 280,587 (salary) + 0 (roster bonus) + 0 (SB/yr) = 280,587
Cap Values from top 53 players: 186,595,563
54. Thompson, Cody : 280,587 (salary) + 0 (roster bonus) + 0 (SB/yr) = 280,587
186,595,563 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 21,505,731 (INACTIVE - see roster page)
+ 500,000 (RETIRED - see roster page)
+ 35,634,137 (CAP HITS - see roster page)
= 244,235,431 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)