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. Kupp, Cooper : 16,000,000 (salary) + 0 (roster bonus) + 15,000,000 (SB/yr) = 31,000,000
2. Highsmith, Alex : 16,000,000 (salary) + 0 (roster bonus) + 8,500,000 (SB/yr) = 24,500,000
3. Stevenson, Rhamondre : 2,000,000 (salary) + 0 (roster bonus) + 16,000,000 (SB/yr) = 18,000,000
4. Jewell, Josey : 7,500,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 9,500,000
5. Jennings, Anfernee : 4,200,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 9,200,000
6. Murphy, Byron : 5,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 9,000,000
7. Hutchinson, Aidan : 4,017,474 (salary) + 0 (roster bonus) + 3,210,358 (SB/yr) = 7,227,832
8. Simmons, Justin : 2,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 7,000,000
9. Williams, Jamaal : 4,200,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 5,700,000
10. Nix, Bo : 1,727,305 (salary) + 0 (roster bonus) + 2,934,220 (SB/yr) = 4,661,525
11. Witherspoon, Devon : 2,199,163 (salary) + 0 (roster bonus) + 2,148,327 (SB/yr) = 4,347,490
12. Worthy, Xavier : 1,439,800 (salary) + 0 (roster bonus) + 1,784,199 (SB/yr) = 3,223,999
13. Watson, Christian : 1,836,586 (salary) + 0 (roster bonus) + 803,781 (SB/yr) = 2,640,367
14. Mingo, Jonathan : 1,450,477 (salary) + 0 (roster bonus) + 650,955 (SB/yr) = 2,101,432
15. Wiggins, Nate : 1,199,014 (salary) + 0 (roster bonus) + 821,056 (SB/yr) = 2,020,070
16. Wilson, Payton : 1,099,584 (salary) + 0 (roster bonus) + 423,338 (SB/yr) = 1,522,922
17. Lucas, Abraham : 1,100,000 (salary) + 0 (roster bonus) + 276,096 (SB/yr) = 1,376,096
18. Armour-Davis, Jalyn : 1,100,000 (salary) + 0 (roster bonus) + 219,348 (SB/yr) = 1,319,348
19. Strange, Brenton : 1,030,000 (salary) + 0 (roster bonus) + 266,005 (SB/yr) = 1,296,005
20. Paul, Patrick : 960,000 (salary) + 0 (roster bonus) + 287,581 (SB/yr) = 1,247,581
21. Uwazurike, Eyioma : 1,100,000 (salary) + 0 (roster bonus) + 132,587 (SB/yr) = 1,232,587
22. Waletzko, Matt : 1,100,000 (salary) + 0 (roster bonus) + 128,250 (SB/yr) = 1,228,250
23. Roach, Malcolm : 1,225,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,226,500
24. Herbig, Nick : 1,030,000 (salary) + 0 (roster bonus) + 171,147 (SB/yr) = 1,201,147
25. Haener, Jake : 1,030,000 (salary) + 0 (roster bonus) + 144,864 (SB/yr) = 1,174,864
26. Landman, Nate : 1,170,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,172,500
27. Daniels, Braeden : 1,030,000 (salary) + 0 (roster bonus) + 133,912 (SB/yr) = 1,163,912
28. Phillips, Clark : 1,030,000 (salary) + 0 (roster bonus) + 127,342 (SB/yr) = 1,157,342
29. Mays, Cade : 1,100,000 (salary) + 0 (roster bonus) + 49,723 (SB/yr) = 1,149,723
30. Townsend, Tommy : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
31. Boutte, Kayshon : 1,030,000 (salary) + 0 (roster bonus) + 80,230 (SB/yr) = 1,110,230
32. McCormick, Mason : 960,000 (salary) + 0 (roster bonus) + 147,416 (SB/yr) = 1,107,416
33. Pierce, Dameon : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
34. Brooks, Karl : 1,030,000 (salary) + 0 (roster bonus) + 63,619 (SB/yr) = 1,093,619
35. McBride, DeWayne : 1,030,000 (salary) + 0 (roster bonus) + 49,519 (SB/yr) = 1,079,519
36. Bernard-Converse, Jarrick : 1,030,000 (salary) + 0 (roster bonus) + 48,001 (SB/yr) = 1,078,001
37. Smith, Ainias : 960,000 (salary) + 0 (roster bonus) + 89,315 (SB/yr) = 1,049,315
38. Reichard, Will : 960,000 (salary) + 0 (roster bonus) + 34,600 (SB/yr) = 994,600
39. Barrett, Michael : 960,000 (salary) + 0 (roster bonus) + 28,654 (SB/yr) = 988,654
40. Edmunds, Terrell : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
41. Harrison, Malik : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
42. Rozeboom, Christian : 840,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 840,000
170,839,346 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 0 (INACTIVE - see roster page)
+ 3,010,283 (RETIRED - see roster page)
+ -4,965,376 (CAP HITS - see roster page)
= 168,884,253 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)