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. Johnson, Jaylon : 2,000,000 (salary) + 0 (roster bonus) + 59,999,999 (SB/yr) = 61,999,999
2. Watson, Deshaun : 20,101,862 (salary) + 0 (roster bonus) + 7,538,198 (SB/yr) = 27,640,060
3. Queen, Patrick : 12,689,028 (salary) + 0 (roster bonus) + 5,075,611 (SB/yr) = 17,764,639
4. Armstead, Terron : 11,792,657 (salary) + 0 (roster bonus) + 4,717,063 (SB/yr) = 16,509,720
5. Ridley, Calvin : 10,389,561 (salary) + 0 (roster bonus) + 4,155,824 (SB/yr) = 14,545,385
6. Humphrey, Marlon : 9,767,057 (salary) + 0 (roster bonus) + 3,662,646 (SB/yr) = 13,429,703
7. Darnold, Sam : 6,700,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 7,033,333
8. Reed, D.J. : 1,800,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 4,800,000
9. Campbell, Jack : 1,606,155 (salary) + 0 (roster bonus) + 2,674,620 (SB/yr) = 4,280,775
10. Rush, Cooper : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
11. Jones, Marvin : 2,200,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 2,450,000
12. Smith, Nolan : 1,187,197 (salary) + 0 (roster bonus) + 998,790 (SB/yr) = 2,185,987
13. Sanders, Jason : 1,567,809 (salary) + 0 (roster bonus) + 592,763 (SB/yr) = 2,160,572
14. LaPorta, Sam : 1,147,147 (salary) + 0 (roster bonus) + 838,586 (SB/yr) = 1,985,733
15. Morris, Wanya : 1,025,847 (salary) + 0 (roster bonus) + 353,388 (SB/yr) = 1,379,235
16. Stromberg, Ricky : 915,000 (salary) + 0 (roster bonus) + 297,962 (SB/yr) = 1,212,962
17. Raymond, Kalif : 1,200,000 (salary) + 0 (roster bonus) + 5,000 (SB/yr) = 1,205,000
18. Wright, Nahshon : 1,055,000 (salary) + 0 (roster bonus) + 85,075 (SB/yr) = 1,140,075
19. Battle, Jordan : 915,000 (salary) + 0 (roster bonus) + 219,447 (SB/yr) = 1,134,447
20. Bates, John : 1,055,000 (salary) + 0 (roster bonus) + 74,013 (SB/yr) = 1,129,013
21. Ringo, Kelee : 915,000 (salary) + 0 (roster bonus) + 210,571 (SB/yr) = 1,125,571
22. Barnes, Krys : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
23. Nelson, Anthony : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
24. Hasty, JaMycal : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
25. Burns, Artie : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
26. Collier, L.J. : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
27. Cager, Lawrence : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
28. O'Donnell, Pat : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
29. McSorley, Trace : 1,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 1,105,000
30. Forrest, Darrick : 1,055,000 (salary) + 0 (roster bonus) + 43,085 (SB/yr) = 1,098,085
31. Williams, Garrett : 915,000 (salary) + 0 (roster bonus) + 179,657 (SB/yr) = 1,094,657
32. Taylor, Keith : 1,055,000 (salary) + 0 (roster bonus) + 28,432 (SB/yr) = 1,083,432
33. Marshall, Jonathan : 1,055,000 (salary) + 0 (roster bonus) + 20,660 (SB/yr) = 1,075,660
34. Ferguson, Jake : 985,000 (salary) + 0 (roster bonus) + 82,355 (SB/yr) = 1,067,355
35. Wade, Shaun : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
36. Evans, Akayleb : 985,000 (salary) + 0 (roster bonus) + 49,530 (SB/yr) = 1,034,530
37. Castro-Fields, Tariq : 985,000 (salary) + 0 (roster bonus) + 40,016 (SB/yr) = 1,025,016
38. Harper, Devin : 985,000 (salary) + 0 (roster bonus) + 35,009 (SB/yr) = 1,020,009
39. Benford, Christian : 985,000 (salary) + 0 (roster bonus) + 26,997 (SB/yr) = 1,011,997
40. Thomas, Isaiah : 985,000 (salary) + 0 (roster bonus) + 22,002 (SB/yr) = 1,007,002
41. Badie, Tyler : 985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 985,000
42. McClendon, Warren : 915,000 (salary) + 0 (roster bonus) + 64,907 (SB/yr) = 979,907
43. Lacy, Tyler : 915,000 (salary) + 0 (roster bonus) + 54,576 (SB/yr) = 969,576
44. Hodges, Cooper : 915,000 (salary) + 0 (roster bonus) + 35,510 (SB/yr) = 950,510
45. Beal, Robert : 915,000 (salary) + 0 (roster bonus) + 29,285 (SB/yr) = 944,285
46. Johnson, Anthony : 915,000 (salary) + 0 (roster bonus) + 21,465 (SB/yr) = 936,465
47. Arias, Daniel : 870,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 870,000
48. Awosika, Kayode : 720,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 720,000
49. Metellus, Josh : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
50. Hendershot, Peyton : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
51. Johnson, Patrick : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
52. Herring, Malik : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
53. Fatukasi, Olakunle : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
Cap Values from top 53 players: 218,905,695
218,905,695 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 1,000,000 (RETIRED - see roster page)
+ -4,975,000 (CAP HITS - see roster page)
= 214,930,695 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)