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. Rousseau, Greg : 17,902,269 (salary) + 0 (roster bonus) + 6,713,351 (SB/yr) = 24,615,620
2. Chase, Ja'Marr : 16,362,000 (salary) + 0 (roster bonus) + 7,066,156 (SB/yr) = 23,428,156
3. Williams, Trent : 23,403,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 23,403,000
4. Thomas, Andrew : 15,738,750 (salary) + 0 (roster bonus) + 5,246,250 (SB/yr) = 20,985,000
5. Johnson, Jaylon : 14,851,500 (salary) + 0 (roster bonus) + 5,569,313 (SB/yr) = 20,420,813
6. Sneed, L'Jarius : 4,250,000 (salary) + 0 (roster bonus) + 11,500,000 (SB/yr) = 15,750,000
7. Hines-Allen, Josh : 8,660,902 (salary) + 0 (roster bonus) + 4,157,838 (SB/yr) = 12,818,740
8. Vera-Tucker, Alijah : 9,244,053 (salary) + 0 (roster bonus) + 3,466,520 (SB/yr) = 12,710,573
9. Young, Bryce : 4,200,461 (salary) + 0 (roster bonus) + 6,150,922 (SB/yr) = 10,351,383
10. Williams, Jameson : 2,777,619 (salary) + 0 (roster bonus) + 2,058,492 (SB/yr) = 4,836,111
11. Dugger, Kyle : 3,301,913 (salary) + 0 (roster bonus) + 1,373,703 (SB/yr) = 4,675,616
12. Singleton, Alex : 2,000,000 (salary) + 0 (roster bonus) + 2,333,333 (SB/yr) = 4,333,333
13. Wyatt, Devonte : 1,944,573 (salary) + 0 (roster bonus) + 947,763 (SB/yr) = 2,892,336
14. Valdes-Scantling, Marquez : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
15. Pineiro, Eddy : 1,500,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,000,000
16. Harris, Christian : 1,100,000 (salary) + 0 (roster bonus) + 267,426 (SB/yr) = 1,367,426
17. Simpson, Trenton : 1,030,000 (salary) + 0 (roster bonus) + 273,768 (SB/yr) = 1,303,768
18. Bryant, Coby : 1,100,000 (salary) + 0 (roster bonus) + 170,818 (SB/yr) = 1,270,818
19. Gallimore, Neville : 1,250,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,252,500
20. Mitchell, Max : 1,100,000 (salary) + 0 (roster bonus) + 140,212 (SB/yr) = 1,240,212
21. Chinn, Jeremy : 1,200,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,205,000
22. Okonkwo, Chigoziem : 1,100,000 (salary) + 0 (roster bonus) + 80,048 (SB/yr) = 1,180,048
23. Bortolini, Tanor : 960,000 (salary) + 0 (roster bonus) + 183,460 (SB/yr) = 1,143,460
24. Spector, Baylon : 1,100,000 (salary) + 0 (roster bonus) + 22,395 (SB/yr) = 1,122,395
25. Hicks, Jaden : 960,000 (salary) + 0 (roster bonus) + 159,167 (SB/yr) = 1,119,167
26. McGuire, Isaiah : 1,030,000 (salary) + 0 (roster bonus) + 79,614 (SB/yr) = 1,109,614
27. Long, David : 1,100,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,100,000
28. Murphy, Caleb : 1,030,000 (salary) + 0 (roster bonus) + 27,213 (SB/yr) = 1,057,213
29. Gwyn, Jovaughn : 1,030,000 (salary) + 0 (roster bonus) + 26,177 (SB/yr) = 1,056,177
30. Washington, Malik : 960,000 (salary) + 0 (roster bonus) + 76,224 (SB/yr) = 1,036,224
31. Abrams-Draine, Kris : 960,000 (salary) + 0 (roster bonus) + 72,851 (SB/yr) = 1,032,851
32. Ceaser, Nelson : 795,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 798,333
33. Eguakun, Kingsley : 795,000 (salary) + 0 (roster bonus) + 1,667 (SB/yr) = 796,667
34. Small, Jabari : 795,000 (salary) + 0 (roster bonus) + 1,667 (SB/yr) = 796,667
35. Slovis, Kedon : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
36. Cephus, Joshua : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
207,799,221 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 840K during regular season)
+ 0 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -5,000,000 (CAP HITS - see roster page)
= 202,799,221 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)