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. Crosby, Maxx : 23,018,600 (salary) + 0 (roster bonus) + 7,672,867 (SB/yr) = 30,691,467
2. McLaurin, Terry : 12,000,000 (salary) + 500,000 (roster bonus) + 11,000,000 (SB/yr) = 23,500,000
3. Payne, Daron : 9,500,000 (salary) + 0 (roster bonus) + 4,800,000 (SB/yr) = 14,300,000
4. Fitzpatrick, Minkah : 5,422,500 (salary) + 0 (roster bonus) + 4,838,000 (SB/yr) = 10,260,500
5. Darnold, Sam : 6,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 10,000,000
6. Smith, Harrison : 3,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 9,000,000
7. Carter, Jalen : 2,132,063 (salary) + 0 (roster bonus) + 5,042,937 (SB/yr) = 7,175,000
8. Mattison, Alexander : 3,500,000 (salary) + 0 (roster bonus) + 2,250,000 (SB/yr) = 5,750,000
9. Linderbaum, Tyler : 2,230,730 (salary) + 0 (roster bonus) + 2,346,459 (SB/yr) = 4,577,189
10. Johnson, Zion : 1,968,816 (salary) + 0 (roster bonus) + 1,822,633 (SB/yr) = 3,791,449
11. Walker, Quay : 1,908,481 (salary) + 0 (roster bonus) + 1,701,961 (SB/yr) = 3,610,442
12. Smith, Tyler : 1,817,876 (salary) + 0 (roster bonus) + 1,520,752 (SB/yr) = 3,338,628
13. Addison, Jordan : 1,396,329 (salary) + 0 (roster bonus) + 1,835,319 (SB/yr) = 3,231,648
14. Hall, Breece : 1,772,574 (salary) + 0 (roster bonus) + 1,430,148 (SB/yr) = 3,202,722
15. Nix, Bo : 795,000 (salary) + 0 (roster bonus) + 1,736,708 (SB/yr) = 2,531,708
16. Dillard, Andre : 1,500,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 2,166,667
17. LaPorta, Sam : 1,164,311 (salary) + 0 (roster bonus) + 907,245 (SB/yr) = 2,071,556
18. Stephens, Brandon : 1,555,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,055,000
19. Banks, Aaron : 1,511,389 (salary) + 0 (roster bonus) + 475,239 (SB/yr) = 1,986,628
20. Patterson, Cordarrelle : 1,300,000 (salary) + 250,000 (roster bonus) + 375,000 (SB/yr) = 1,925,000
21. Mathis, Phidarian : 1,319,520 (salary) + 0 (roster bonus) + 524,041 (SB/yr) = 1,843,561
22. Fairbairn, Ka'imi : 1,500,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,750,000
23. Uzomah, C.J. : 1,250,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,750,000
24. Fortner, Luke : 1,235,187 (salary) + 0 (roster bonus) + 355,374 (SB/yr) = 1,590,561
25. Jackson, Trishton : 1,250,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,583,333
26. Dortch, Greg : 1,080,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 1,580,000
27. Stidham, Jarrett : 1,100,000 (salary) + 250,000 (roster bonus) + 150,000 (SB/yr) = 1,500,000
28. White, Keion : 1,027,232 (salary) + 0 (roster bonus) + 358,928 (SB/yr) = 1,386,160
29. Grugier-Hill, Kamu : 1,080,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,330,000
30. McKinstry, Kool-Aid : 795,000 (salary) + 0 (roster bonus) + 455,283 (SB/yr) = 1,250,283
31. Bojorquez, Corey : 1,125,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,250,000
32. Taylor-Britt, Cam : 985,000 (salary) + 0 (roster bonus) + 224,795 (SB/yr) = 1,209,795
33. Mundt, Johnny : 1,080,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,205,000
34. Asamoah, Brian : 985,000 (salary) + 0 (roster bonus) + 214,764 (SB/yr) = 1,199,764
35. Ringo, Kelee : 915,000 (salary) + 0 (roster bonus) + 236,376 (SB/yr) = 1,151,376
36. Herbig, Nick : 915,000 (salary) + 0 (roster bonus) + 225,379 (SB/yr) = 1,140,379
37. Bennett, Jakorian : 915,000 (salary) + 0 (roster bonus) + 214,381 (SB/yr) = 1,129,381
38. Hobbs, Nate : 1,055,000 (salary) + 0 (roster bonus) + 44,197 (SB/yr) = 1,099,197
39. Boutte, Kayshon : 915,000 (salary) + 0 (roster bonus) + 160,131 (SB/yr) = 1,075,131
40. Williams, Damarion : 985,000 (salary) + 0 (roster bonus) + 67,755 (SB/yr) = 1,052,755
41. Baker, Javon : 795,000 (salary) + 0 (roster bonus) + 243,538 (SB/yr) = 1,038,538
42. Benford, Christian : 985,000 (salary) + 0 (roster bonus) + 37,512 (SB/yr) = 1,022,512
43. Pierce, Dameon : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
44. Chandler, Ty : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
45. McCormick, Mason : 795,000 (salary) + 0 (roster bonus) + 175,362 (SB/yr) = 970,362
46. Morris, Mike : 915,000 (salary) + 0 (roster bonus) + 52,553 (SB/yr) = 967,553
47. Iosivas, Andrei : 915,000 (salary) + 0 (roster bonus) + 41,932 (SB/yr) = 956,932
48. Trotter, Jeremiah : 795,000 (salary) + 0 (roster bonus) + 153,768 (SB/yr) = 948,768
49. Evans, Akayleb : 800,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 800,000
50. McGregor, Braiden : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
181,711,945 (CAP VALUES from top 53 players)
+ 2,385,000 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 18,526,975 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 4,422,831 (CAP HITS - see roster page)
= 207,046,751 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)