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. Williams, Quinnen : 24,890,000 (salary) + 0 (roster bonus) + 8,560,000 (SB/yr) = 33,450,000
2. Williams, Trent : 16,259,100 (salary) + 0 (roster bonus) + 7,003,640 (SB/yr) = 23,262,740
3. Brown, A.J. : 6,000,000 (salary) + 0 (roster bonus) + 12,000,000 (SB/yr) = 18,000,000
4. Smith, Braden : 12,103,445 (salary) + 0 (roster bonus) + 5,091,378 (SB/yr) = 17,194,823
5. Samuel, Deebo : 3,000,000 (salary) + 0 (roster bonus) + 12,000,000 (SB/yr) = 15,000,000
6. Hopkins, DeAndre : 2,000,000 (salary) + 0 (roster bonus) + 12,000,000 (SB/yr) = 14,000,000
7. Zeitler, Kevin : 2,500,000 (salary) + 0 (roster bonus) + 9,750,000 (SB/yr) = 12,250,000
8. Barrett, Shaquil : 2,000,000 (salary) + 0 (roster bonus) + 8,500,000 (SB/yr) = 10,500,000
9. Sewell, Penei : 4,920,300 (salary) + 0 (roster bonus) + 5,323,725 (SB/yr) = 10,244,025
10. Slater, Rashawn : 3,911,100 (salary) + 0 (roster bonus) + 3,178,550 (SB/yr) = 7,089,650
11. Parsons, Micah : 3,009,400 (salary) + 0 (roster bonus) + 2,472,563 (SB/yr) = 5,481,963
12. Collins, Zaven : 2,463,600 (salary) + 0 (roster bonus) + 1,744,840 (SB/yr) = 4,208,440
13. Siposs, Arryn : 2,985,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,985,000
14. Carter, Michael : 1,715,120 (salary) + 0 (roster bonus) + 746,938 (SB/yr) = 2,462,058
15. Stokes, Eric : 1,500,078 (salary) + 0 (roster bonus) + 460,153 (SB/yr) = 1,960,231
16. Fortner, Luke : 1,305,122 (salary) + 0 (roster bonus) + 495,244 (SB/yr) = 1,800,366
17. Brown, Dyami : 1,055,000 (salary) + 0 (roster bonus) + 267,250 (SB/yr) = 1,322,250
18. Gainwell, Kenneth : 1,055,000 (salary) + 0 (roster bonus) + 257,320 (SB/yr) = 1,312,320
19. St-Juste, Benjamin : 1,055,000 (salary) + 0 (roster bonus) + 185,423 (SB/yr) = 1,240,423
20. Thornton, Tyquan : 985,000 (salary) + 0 (roster bonus) + 244,857 (SB/yr) = 1,229,857
21. Rumph, Chris : 1,055,000 (salary) + 0 (roster bonus) + 143,470 (SB/yr) = 1,198,470
22. Allgeier, Tyler : 985,000 (salary) + 0 (roster bonus) + 166,231 (SB/yr) = 1,151,231
23. Mitchell, Elijah : 1,055,000 (salary) + 0 (roster bonus) + 62,266 (SB/yr) = 1,117,266
24. Okonkwo, Chigoziem : 985,000 (salary) + 0 (roster bonus) + 75,135 (SB/yr) = 1,060,135
25. Kramer, Doug : 985,000 (salary) + 0 (roster bonus) + 42,017 (SB/yr) = 1,027,017
26. Graham, Ta'Quon : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
27. Evans, Chris : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
28. Jones, Cam : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
29. Hicks, Elijah : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
30. Robinson, Mark : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
31. Luketa, Jesse : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
32. Felton, Demetric : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
33. Rourke, Nathan : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
34. McKinley, Verone : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
35. Patrick, Jacques : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
36. Alexander, Maurice : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
37. Owens, Jonathan : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
38. Hodges, Curtis : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
200,208,265 (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)
+ 18,317,986 (CAP HITS - see roster page)
= 218,526,251 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)