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. Jefferson, Justin : 20,364,300 (salary) + 0 (roster bonus) + 8,145,720 (SB/yr) = 28,510,020
2. Allen, Keenan : 16,362,000 (salary) + 0 (roster bonus) + 4,090,500 (SB/yr) = 20,452,500
3. Moses, Morgan : 11,000,000 (salary) + 0 (roster bonus) + 9,000,000 (SB/yr) = 20,000,000
4. Bosa, Joey : 15,004,483 (salary) + 0 (roster bonus) + 3,751,121 (SB/yr) = 18,755,604
5. Kendricks, Eric : 13,000,000 (salary) + 0 (roster bonus) + 5,000,000 (SB/yr) = 18,000,000
6. Mathieu, Tyrann : 9,500,000 (salary) + 0 (roster bonus) + 7,000,000 (SB/yr) = 16,500,000
7. Powers, Ben : 8,500,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 14,500,000
8. Hargrave, Javon : 5,500,000 (salary) + 5,000,000 (roster bonus) + 2,750,000 (SB/yr) = 13,250,000
9. Scherff, Brandon : 7,500,000 (salary) + 0 (roster bonus) + 3,750,000 (SB/yr) = 11,250,000
10. Etienne, Travis : 6,444,900 (salary) + 0 (roster bonus) + 2,039,968 (SB/yr) = 8,484,868
11. McGlinchey, Mike : 5,554,312 (salary) + 0 (roster bonus) + 2,221,725 (SB/yr) = 7,776,037
12. Tomlinson, Dalvin : 5,500,000 (salary) + 500,000 (roster bonus) + 1,750,000 (SB/yr) = 7,750,000
13. Hockenson, T.J. : 6,198,720 (salary) + 0 (roster bonus) + 0 (SB/yr) = 6,198,720
14. Williams, Darious : 4,291,553 (salary) + 0 (roster bonus) + 1,430,517 (SB/yr) = 5,722,070
15. Ossai, Joseph : 2,500,000 (salary) + 1,000,000 (roster bonus) + 1,000,000 (SB/yr) = 4,500,000
16. Jenkins, Rayshawn : 3,039,395 (salary) + 0 (roster bonus) + 1,013,132 (SB/yr) = 4,052,527
17. Dalton, Andy : 2,500,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 4,000,000
18. Robinson, Chop : 1,479,332 (salary) + 0 (roster bonus) + 1,942,326 (SB/yr) = 3,421,658
19. Levis, Will : 1,824,347 (salary) + 0 (roster bonus) + 1,398,694 (SB/yr) = 3,223,041
20. Edmonds, Chase : 1,500,000 (salary) + 0 (roster bonus) + 750,000 (SB/yr) = 2,250,000
21. Stidham, Jarrett : 1,250,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,250,000
22. Oruwariye, Amani : 1,500,000 (salary) + 0 (roster bonus) + 550,000 (SB/yr) = 2,050,000
23. Mitchell, Adonai : 1,204,405 (salary) + 0 (roster bonus) + 842,619 (SB/yr) = 2,047,024
24. McCreary, Roger : 1,882,866 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,882,866
25. Pascal, Zach : 1,500,000 (salary) + 0 (roster bonus) + 275,000 (SB/yr) = 1,775,000
26. Hurst, Hayden : 1,500,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,750,000
27. Benton, Keeanu : 1,312,004 (salary) + 0 (roster bonus) + 374,008 (SB/yr) = 1,686,012
28. Gay, Matt : 1,250,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,583,333
29. Thornhill, Juan : 1,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,500,000
30. Jones, Travis : 1,496,167 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,496,167
31. McCollum, Zyon : 1,100,000 (salary) + 0 (roster bonus) + 74,225 (SB/yr) = 1,174,225
32. Jones, Charlie : 1,030,000 (salary) + 0 (roster bonus) + 139,955 (SB/yr) = 1,169,955
33. Ngakoue, Yannick : 1,125,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,150,000
34. Morstead, Thomas : 1,125,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,130,000
35. Muti, Netane : 1,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,125,000
36. Claypool, Chase : 1,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,125,000
37. Howden, Jordan : 1,030,000 (salary) + 0 (roster bonus) + 67,924 (SB/yr) = 1,097,924
38. Patterson, Jarrett : 1,030,000 (salary) + 0 (roster bonus) + 40,415 (SB/yr) = 1,070,415
39. Winters, Dee : 1,030,000 (salary) + 0 (roster bonus) + 26,436 (SB/yr) = 1,056,436
40. Ford, Jaylan : 960,000 (salary) + 0 (roster bonus) + 46,971 (SB/yr) = 1,006,971
41. Johnson, Cedric : 960,000 (salary) + 0 (roster bonus) + 25,983 (SB/yr) = 985,983
42. Cohen, Javion : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
43. Bell, Markquese : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
44. Lowe, Vederian : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
251,004,356 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 0 (INACTIVE - see roster page)
+ 10,666,667 (RETIRED - see roster page)
+ -3,811,523 (CAP HITS - see roster page)
= 257,859,500 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)