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. Jackson, Lamar : 35,657,600 (salary) + 0 (roster bonus) + 14,263,040 (SB/yr) = 49,920,640
2. Crosby, Maxx : 13,743,958 (salary) + 0 (roster bonus) + 5,527,469 (SB/yr) = 19,271,427
3. O'Neill, Brian : 13,276,347 (salary) + 0 (roster bonus) + 3,926,670 (SB/yr) = 17,203,017
4. Gary, Rashan : 11,776,992 (salary) + 0 (roster bonus) + 3,925,664 (SB/yr) = 15,702,656
5. Higgins, Tee : 11,053,544 (salary) + 0 (roster bonus) + 4,421,418 (SB/yr) = 15,474,962
6. Kupp, Cooper : 15,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 15,000,000
7. Edwards, Gus : 7,000,000 (salary) + 0 (roster bonus) + 3,500,000 (SB/yr) = 10,500,000
8. Hunt, Robert : 6,649,732 (salary) + 0 (roster bonus) + 2,493,650 (SB/yr) = 9,143,382
9. Hilton, Mike : 4,000,000 (salary) + 0 (roster bonus) + 2,400,000 (SB/yr) = 6,400,000
10. Tomlinson, Dalvin : 3,000,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 5,000,000
11. Etienne, Travis : 2,683,560 (salary) + 0 (roster bonus) + 2,137,680 (SB/yr) = 4,821,240
12. Bates, Jessie : 3,230,978 (salary) + 0 (roster bonus) + 1,339,722 (SB/yr) = 4,570,700
13. Schmitz, John Michael : 1,339,420 (salary) + 0 (roster bonus) + 1,607,682 (SB/yr) = 2,947,102
14. Mims, Amarius : 795,000 (salary) + 0 (roster bonus) + 2,086,079 (SB/yr) = 2,881,079
15. Hamilton, Davon : 2,000,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 2,666,667
16. Hurst, Hayden : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
17. Radunz, Dillon : 1,608,220 (salary) + 0 (roster bonus) + 604,375 (SB/yr) = 2,212,595
18. Freiermuth, Pat : 1,693,740 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,693,740
19. Armstrong, Dorance : 1,168,482 (salary) + 0 (roster bonus) + 438,181 (SB/yr) = 1,606,663
20. Marshall, Terrace : 1,511,389 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,511,389
21. Wishnowsky, Mitch : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
22. Trautman, Adam : 1,125,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,458,333
23. Agholor, Nelson : 1,250,000 (salary) + 0 (roster bonus) + 200,000 (SB/yr) = 1,450,000
24. Williams, Quincy : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
25. Franklin, Zaire : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
26. Johnson, Josh : 1,250,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,250,000
27. Hughes, Mike : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
28. Winston, Jameis : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
29. Watson, Justin : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
30. Okudah, Jeff : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
31. Slaton, T.J. : 1,055,000 (salary) + 0 (roster bonus) + 46,096 (SB/yr) = 1,101,096
32. Tavai, Jahlani : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
33. Wallace, Levi : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
34. Thornhill, Juan : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
35. Gay, Matt : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
36. Tillery, Jerry : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
37. Dowdle, Rico : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
38. Jackson, Michael : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
39. Ya-Sin, Rock : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
40. Rodriguez, Malcolm : 985,000 (salary) + 0 (roster bonus) + 73,865 (SB/yr) = 1,058,865
41. McMillan, Jalen : 795,000 (salary) + 0 (roster bonus) + 263,175 (SB/yr) = 1,058,175
42. Burney, Amari : 915,000 (salary) + 0 (roster bonus) + 45,473 (SB/yr) = 960,473
43. Tucker, Sean : 915,000 (salary) + 0 (roster bonus) + 23,098 (SB/yr) = 938,098
44. Ivey, D.J. : 915,000 (salary) + 0 (roster bonus) + 20,566 (SB/yr) = 935,566
45. Watson, Blake : 795,000 (salary) + 0 (roster bonus) + 26,159 (SB/yr) = 821,159
46. Gore, Frank : 795,000 (salary) + 0 (roster bonus) + 21,418 (SB/yr) = 816,418
47. Ogunbowale, Dare : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Goodson, Tyler : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
49. Leverett, Nick : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
50. King, Kevin : 701,468 (salary) + 0 (roster bonus) + 0 (SB/yr) = 701,468
51. Henderson, CJ : 654,706 (salary) + 0 (roster bonus) + 0 (SB/yr) = 654,706
52. Wallace, Tylan : 607,944 (salary) + 0 (roster bonus) + 0 (SB/yr) = 607,944
53. Womack, Samuel : 561,175 (salary) + 0 (roster bonus) + 0 (SB/yr) = 561,175
Cap Values from top 53 players: 225,044,234
225,044,234 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 24,988,751 (INACTIVE - see roster page)
+ 500,000 (RETIRED - see roster page)
+ -1,495,497 (CAP HITS - see roster page)
= 249,037,488 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)