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. Wilkins, Christian : 12,816,233 (salary) + 0 (roster bonus) + 4,806,087 (SB/yr) = 17,622,320
2. Jordan, Cameron : 15,580,905 (salary) + 0 (roster bonus) + 0 (SB/yr) = 15,580,905
3. Higgins, Tee : 10,458,216 (salary) + 0 (roster bonus) + 4,377,169 (SB/yr) = 14,835,385
4. White, Devin : 7,000,000 (salary) + 0 (roster bonus) + 5,833,333 (SB/yr) = 12,833,333
5. Mosley, C.J. : 8,999,999 (salary) + 0 (roster bonus) + 3,200,000 (SB/yr) = 12,199,999
6. Onwenu, Mike : 8,546,446 (salary) + 0 (roster bonus) + 3,430,770 (SB/yr) = 11,977,216
7. Wilson, Logan : 8,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 11,000,000
8. Brown, Derrick : 10,604,880 (salary) + 0 (roster bonus) + 0 (SB/yr) = 10,604,880
9. Pitts, Kyle : 4,920,300 (salary) + 0 (roster bonus) + 5,323,725 (SB/yr) = 10,244,025
10. Kupp, Cooper : 6,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 10,000,000
11. Mixon, Joe : 9,570,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 9,570,000
12. Danna, Mike : 5,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 9,000,000
13. Maye, Marcus : 4,666,411 (salary) + 0 (roster bonus) + 1,866,564 (SB/yr) = 6,532,975
14. Walker, Anthony : 4,610,999 (salary) + 0 (roster bonus) + 1,853,077 (SB/yr) = 6,464,076
15. Smith, Tyron : 5,000,000 (salary) + 1,000,000 (roster bonus) + 0 (SB/yr) = 6,000,000
16. Winston, Jameis : 5,000,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 6,000,000
17. Edwards, Gus : 3,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 4,500,000
18. Fields, Justin : 4,415,700 (salary) + 0 (roster bonus) + 0 (SB/yr) = 4,415,700
19. Dugger, Kyle : 3,144,931 (salary) + 0 (roster bonus) + 1,257,972 (SB/yr) = 4,402,903
20. Singletary, Devin : 3,000,000 (salary) + 0 (roster bonus) + 1,300,000 (SB/yr) = 4,300,000
21. Wyatt, Devonte : 1,953,732 (salary) + 0 (roster bonus) + 1,792,465 (SB/yr) = 3,746,197
22. Berrios, Braxton : 2,631,250 (salary) + 0 (roster bonus) + 1,052,500 (SB/yr) = 3,683,750
23. Hardman, Mecole : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
24. Hernandez, Will : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
25. Walker, DeMarcus : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
26. Banks, Deonte : 1,135,704 (salary) + 0 (roster bonus) + 792,813 (SB/yr) = 1,928,517
27. McCreary, Roger : 1,305,122 (salary) + 0 (roster bonus) + 495,244 (SB/yr) = 1,800,366
28. Cole, Mason : 1,500,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,500,000
29. Martin, Sam : 1,100,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,433,333
30. Brown, Evan : 1,100,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,433,333
31. Walker, P.J. : 1,100,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,433,333
32. Irwin, Trenton : 1,080,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,413,333
33. Grant, Richie : 1,055,000 (salary) + 0 (roster bonus) + 281,834 (SB/yr) = 1,336,834
34. Perkins, Ronnie : 1,055,000 (salary) + 0 (roster bonus) + 235,750 (SB/yr) = 1,290,750
35. Gainwell, Kenneth : 1,055,000 (salary) + 0 (roster bonus) + 200,125 (SB/yr) = 1,255,125
36. Sample, Cameron : 1,055,000 (salary) + 0 (roster bonus) + 162,473 (SB/yr) = 1,217,473
37. Brents, Julius : 915,000 (salary) + 0 (roster bonus) + 267,569 (SB/yr) = 1,182,569
38. Martin, Jartavius : 915,000 (salary) + 0 (roster bonus) + 259,971 (SB/yr) = 1,174,971
39. Emerson, Martin : 985,000 (salary) + 0 (roster bonus) + 169,573 (SB/yr) = 1,154,573
40. Jones, Velus : 985,000 (salary) + 0 (roster bonus) + 162,706 (SB/yr) = 1,147,706
41. McPherson, Evan : 1,055,000 (salary) + 0 (roster bonus) + 88,025 (SB/yr) = 1,143,025
42. Hudson, Tanner : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
43. Phillips, Jacob : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
44. Hubbard, Chris : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
45. Jones, Charlie : 915,000 (salary) + 0 (roster bonus) + 184,413 (SB/yr) = 1,099,413
46. Overshown, DeMarvion : 915,000 (salary) + 0 (roster bonus) + 170,145 (SB/yr) = 1,085,145
47. McCarron, AJ : 1,080,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,081,500
48. Volson, Cordell : 985,000 (salary) + 0 (roster bonus) + 80,746 (SB/yr) = 1,065,746
49. Anderson, Tycen : 985,000 (salary) + 0 (roster bonus) + 77,528 (SB/yr) = 1,062,528
50. O'Connell, Aidan : 915,000 (salary) + 0 (roster bonus) + 89,104 (SB/yr) = 1,004,104
51. Tufele, Jay : 1,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,000,000
52. Pappoe, Owen : 915,000 (salary) + 0 (roster bonus) + 83,972 (SB/yr) = 998,972
53. Mustipher, Sam : 990,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 990,000
Cap Values from top 53 players: 238,600,813
54. Ramirez, Jose : 915,000 (salary) + 0 (roster bonus) + 26,510 (SB/yr) = 941,510
55. Edwards, Mario : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
56. Phillips, Tyre : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
57. Thomas, Daniel : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
58. Deguara, Josiah : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
59. Tupou, Josh : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
60. Gunter, Jeff : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
61. Ivey, D.J. : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
62. Lassiter, Kwamie : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
238,600,813 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 1,500 (RETIRED - see roster page)
+ 2,343,617 (CAP HITS - see roster page)
= 240,945,930 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)