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. Samuel, Deebo : 25,000,000 (salary) + 0 (roster bonus) + 7,750,000 (SB/yr) = 32,750,000
2. Hines-Allen, Josh : 19,790,247 (salary) + 0 (roster bonus) + 8,116,099 (SB/yr) = 27,906,346
3. Young, Chase : 17,452,000 (salary) + 0 (roster bonus) + 8,129,739 (SB/yr) = 25,581,739
4. Johnson, Lane : 18,000,000 (salary) + 0 (roster bonus) + 7,000,000 (SB/yr) = 25,000,000
5. Brown, A.J. : 11,862,067 (salary) + 0 (roster bonus) + 4,912,417 (SB/yr) = 16,774,484
6. Pollard, Tony : 8,000,000 (salary) + 0 (roster bonus) + 8,666,667 (SB/yr) = 16,666,667
7. Sewell, Penei : 5,172,600 (salary) + 0 (roster bonus) + 5,540,950 (SB/yr) = 10,713,550
8. Dotson, Kevin : 7,270,118 (salary) + 0 (roster bonus) + 2,726,294 (SB/yr) = 9,996,412
9. Richardson, Anthony : 2,303,647 (salary) + 0 (roster bonus) + 5,652,332 (SB/yr) = 7,955,979
10. Walker, Travon : 2,573,546 (salary) + 0 (roster bonus) + 3,032,092 (SB/yr) = 5,605,638
11. London, Drake : 4,102,512 (salary) + 0 (roster bonus) + 0 (SB/yr) = 4,102,512
12. Ridley, Calvin : 2,183,404 (salary) + 0 (roster bonus) + 873,362 (SB/yr) = 3,056,766
13. Mitchell, Quinyon : 795,000 (salary) + 0 (roster bonus) + 2,229,832 (SB/yr) = 3,024,832
14. Onwuzurike, Levi : 1,874,020 (salary) + 0 (roster bonus) + 958,735 (SB/yr) = 2,832,755
15. Dean, Nakobe : 1,479,959 (salary) + 0 (roster bonus) + 844,919 (SB/yr) = 2,324,878
16. Elliott, Jake : 1,599,547 (salary) + 0 (roster bonus) + 599,830 (SB/yr) = 2,199,377
17. Torrence, O'Cyrus : 1,164,311 (salary) + 0 (roster bonus) + 907,245 (SB/yr) = 2,071,556
18. Corral, Matt : 985,000 (salary) + 0 (roster bonus) + 252,451 (SB/yr) = 1,237,451
19. Brown, Sydney : 915,000 (salary) + 0 (roster bonus) + 290,587 (SB/yr) = 1,205,587
20. Volson, Cordell : 985,000 (salary) + 0 (roster bonus) + 134,757 (SB/yr) = 1,119,757
21. Tuipulotu, Marlon : 1,055,000 (salary) + 0 (roster bonus) + 52,112 (SB/yr) = 1,107,112
22. Roby, Bradley : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
23. Rakestraw, Ennis : 795,000 (salary) + 0 (roster bonus) + 290,293 (SB/yr) = 1,085,293
24. Stevens, JaCoby : 1,055,000 (salary) + 0 (roster bonus) + 28,164 (SB/yr) = 1,083,164
25. Hunt, Jalyx : 795,000 (salary) + 0 (roster bonus) + 274,022 (SB/yr) = 1,069,022
26. Kolar, Charlie : 985,000 (salary) + 0 (roster bonus) + 83,786 (SB/yr) = 1,068,786
27. Belton, Dane : 985,000 (salary) + 0 (roster bonus) + 76,345 (SB/yr) = 1,061,345
28. Jackson, D'Marco : 985,000 (salary) + 0 (roster bonus) + 65,598 (SB/yr) = 1,050,598
29. Chandler, Ty : 985,000 (salary) + 0 (roster bonus) + 63,117 (SB/yr) = 1,048,117
30. Ross, Justyn : 985,000 (salary) + 0 (roster bonus) + 49,184 (SB/yr) = 1,034,184
31. Calcaterra, Grant : 985,000 (salary) + 0 (roster bonus) + 37,860 (SB/yr) = 1,022,860
32. Irving, Bucky : 795,000 (salary) + 0 (roster bonus) + 218,550 (SB/yr) = 1,013,550
33. Kuntz, Zack : 915,000 (salary) + 0 (roster bonus) + 88,140 (SB/yr) = 1,003,140
34. Taylor, Ja'Sir : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
35. Luketa, Jesse : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
36. Deculus, Austin : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
37. Ebner, Trestan : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
38. Strong, Carson : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
39. Smith, Tyreke : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
40. Taylor, Tory : 795,000 (salary) + 0 (roster bonus) + 180,443 (SB/yr) = 975,443
41. Trice, Cory : 915,000 (salary) + 0 (roster bonus) + 41,427 (SB/yr) = 956,427
42. Stills, Dante : 915,000 (salary) + 0 (roster bonus) + 28,723 (SB/yr) = 943,723
43. Carlies, Jaylon : 795,000 (salary) + 0 (roster bonus) + 83,855 (SB/yr) = 878,855
44. Rouse, Walter : 795,000 (salary) + 0 (roster bonus) + 66,695 (SB/yr) = 861,695
45. Bainivalu, Henry : 850,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 850,000
46. Cephus, Joshua : 795,000 (salary) + 0 (roster bonus) + 21,169 (SB/yr) = 816,169
47. Janke, Jadon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. Slovis, Kedon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
49. Anderson, Alec : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
50. Jobe, Josh : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
51. Land, Isaiah : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
52. Jensen, Nash : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
232,655,769 (CAP VALUES from top 53 players)
+ 795,000 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 3,116,503 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 10,960,112 (CAP HITS - see roster page)
= 247,527,384 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)