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. Goff, Jared : 30,180,750 (salary) + 0 (roster bonus) + 10,060,250 (SB/yr) = 40,241,000
2. Reader, DJ : 1,500,000 (salary) + 0 (roster bonus) + 29,999,999 (SB/yr) = 31,499,999
3. Reddick, Haason : 12,098,512 (salary) + 0 (roster bonus) + 4,032,837 (SB/yr) = 16,131,349
4. Bosa, Nick : 8,383,975 (salary) + 0 (roster bonus) + 7,287,981 (SB/yr) = 15,671,956
5. Smith, Braden : 10,463,088 (salary) + 0 (roster bonus) + 3,923,658 (SB/yr) = 14,386,746
6. Jacobs, Josh : 8,963,250 (salary) + 0 (roster bonus) + 2,987,750 (SB/yr) = 11,951,000
7. Brown, Orlando : 7,972,522 (salary) + 0 (roster bonus) + 2,989,695 (SB/yr) = 10,962,217
8. Thielen, Adam : 1,200,000 (salary) + 0 (roster bonus) + 9,000,000 (SB/yr) = 10,200,000
9. Robinson, Bijan : 3,342,542 (salary) + 0 (roster bonus) + 4,350,446 (SB/yr) = 7,692,988
10. Scherff, Brandon : 2,500,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 6,500,000
11. Johnson, Zion : 2,993,594 (salary) + 0 (roster bonus) + 2,346,459 (SB/yr) = 5,340,053
12. Kancey, Calijah : 2,233,788 (salary) + 0 (roster bonus) + 2,217,577 (SB/yr) = 4,451,365
13. McKinney, Xavier : 2,948,380 (salary) + 0 (roster bonus) + 1,105,643 (SB/yr) = 4,054,023
14. Arnold, Terrion : 1,455,613 (salary) + 0 (roster bonus) + 1,847,450 (SB/yr) = 3,303,063
15. Moore, Kenny : 1,080,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 3,080,000
16. Legette, Xavier : 1,236,749 (salary) + 0 (roster bonus) + 971,995 (SB/yr) = 2,208,744
17. Frazier, Zach : 1,231,358 (salary) + 0 (roster bonus) + 950,432 (SB/yr) = 2,181,790
18. Higbee, Tyler : 1,500,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,000,000
19. White, Keion : 1,342,781 (salary) + 0 (roster bonus) + 435,563 (SB/yr) = 1,778,344
20. Washington, Darnell : 1,324,315 (salary) + 0 (roster bonus) + 398,630 (SB/yr) = 1,722,945
21. Fisher, Blake : 1,111,564 (salary) + 0 (roster bonus) + 471,256 (SB/yr) = 1,582,820
22. Van Noy, Kyle : 1,250,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,500,000
23. Ingold, Alec : 1,300,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,305,000
24. Clemons, Micheal : 1,100,000 (salary) + 0 (roster bonus) + 88,745 (SB/yr) = 1,188,745
25. Jones, Jack : 1,100,000 (salary) + 0 (roster bonus) + 69,731 (SB/yr) = 1,169,731
26. Van Pran-Granger, Sedrick : 960,000 (salary) + 0 (roster bonus) + 193,145 (SB/yr) = 1,153,145
27. Washington, Montrell : 1,100,000 (salary) + 0 (roster bonus) + 43,791 (SB/yr) = 1,143,791
28. Mitchell, James : 1,100,000 (salary) + 0 (roster bonus) + 40,555 (SB/yr) = 1,140,555
29. Woods, Michael : 1,100,000 (salary) + 0 (roster bonus) + 24,498 (SB/yr) = 1,124,498
30. Rodriguez, Chris : 1,030,000 (salary) + 0 (roster bonus) + 51,542 (SB/yr) = 1,081,542
31. Austin, Alex : 1,030,000 (salary) + 0 (roster bonus) + 24,223 (SB/yr) = 1,054,223
32. Taylor-Demerson, Dadrion : 960,000 (salary) + 0 (roster bonus) + 86,195 (SB/yr) = 1,046,195
33. Cowing, Jacob : 960,000 (salary) + 0 (roster bonus) + 77,615 (SB/yr) = 1,037,615
34. Leary, Devin : 960,000 (salary) + 0 (roster bonus) + 43,971 (SB/yr) = 1,003,971
35. Duck, Storm : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
212,684,413 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 21,440,000 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -5,000,000 (CAP HITS - see roster page)
= 229,124,413 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)