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. Gary, Rashan : 15,694,500 (salary) + 0 (roster bonus) + 5,231,500 (SB/yr) = 20,926,000
2. McCoy, Erik : 11,142,648 (salary) + 0 (roster bonus) + 3,714,216 (SB/yr) = 14,856,864
3. Allen, Josh : 10,657,260 (salary) + 0 (roster bonus) + 3,552,420 (SB/yr) = 14,209,680
4. Johnson, Diontae : 12,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 12,000,000
5. Kamara, Alvin : 11,951,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,951,000
6. Corbett, Austin : 2,500,000 (salary) + 0 (roster bonus) + 9,000,000 (SB/yr) = 11,500,000
7. Williams, Jonah : 3,000,000 (salary) + 0 (roster bonus) + 8,000,000 (SB/yr) = 11,000,000
8. Glowinski, Mark : 3,000,000 (salary) + 0 (roster bonus) + 5,400,000 (SB/yr) = 8,400,000
9. Knox, Dawson : 8,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 8,000,000
10. McGovern, Connor : 5,166,289 (salary) + 0 (roster bonus) + 2,096,516 (SB/yr) = 7,262,805
11. McCaffrey, Christian : 7,177,500 (salary) + 0 (roster bonus) + 0 (SB/yr) = 7,177,500
12. Lawson, Shaq : 3,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 7,000,000
13. Moss, Zack : 2,500,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 6,500,000
14. Edwards, David : 3,500,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 6,500,000
15. Fatukasi, Foley : 2,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 6,000,000
16. Tart, Teair : 3,000,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 6,000,000
17. Ngakoue, Yannick : 1,080,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 5,080,000
18. Allen, Brian : 2,500,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 4,500,000
19. Oliver, Isaiah : 2,000,000 (salary) + 0 (roster bonus) + 1,600,000 (SB/yr) = 3,600,000
20. Spillane, Robert : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
21. Bateman, Rashod : 2,530,800 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,530,800
22. Abram, Johnathan : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
23. Williams, Connor : 2,000,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,000,000
24. Clark, Chuck : 1,300,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,633,333
25. Fowler, Dante : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
26. Jefferson, Quinton : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
27. James, Richie : 1,080,000 (salary) + 0 (roster bonus) + 150,000 (SB/yr) = 1,230,000
28. Darby, Ronald : 1,080,000 (salary) + 0 (roster bonus) + 150,000 (SB/yr) = 1,230,000
29. Ford, Cody : 1,080,000 (salary) + 0 (roster bonus) + 150,000 (SB/yr) = 1,230,000
30. Flott, Cor'Dale : 985,000 (salary) + 0 (roster bonus) + 197,922 (SB/yr) = 1,182,922
31. Jones, Brandon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
32. Gillikin, Blake : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
33. Alexander, Kwon : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
34. Lewis, Tyquan : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
35. Williams, Joejuan : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
36. Browning, Jake : 1,125,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,126,500
37. Carter II, Michael : 1,055,000 (salary) + 0 (roster bonus) + 27,684 (SB/yr) = 1,082,684
38. Joseph, Kelvin : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
39. Bates, Jake : 895,000 (salary) + 0 (roster bonus) + 100,000 (SB/yr) = 995,000
40. Vorhees, Andrew : 915,000 (salary) + 0 (roster bonus) + 73,410 (SB/yr) = 988,410
41. Duncan, Jaelyn : 915,000 (salary) + 0 (roster bonus) + 69,832 (SB/yr) = 984,832
42. Kelly, Kyu Blu : 915,000 (salary) + 0 (roster bonus) + 66,969 (SB/yr) = 981,969
43. Walker, Mykal : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
44. Woerner, Charlie : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
45. Latimer, Cody : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
46. Aubrey, Brandon : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
47. Landman, Nate : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
48. Dye, Travis : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
49. Barnett, Sy : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
50. Zierer, Kilian : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
51. Bates, John : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
211,924,465 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ 23,321,505 (CAP HITS - see roster page)
= 235,245,970 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)