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. Highsmith, Alex : 24,007,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 24,007,000
2. Martin, Zack : 12,271,594 (salary) + 0 (roster bonus) + 6,070,249 (SB/yr) = 18,341,843
3. Bosa, Joey : 9,305,819 (salary) + 0 (roster bonus) + 8,607,342 (SB/yr) = 17,913,161
4. Lawrence, Trevor : 5,677,200 (salary) + 0 (roster bonus) + 10,013,264 (SB/yr) = 15,690,464
5. Chubb, Nick : 10,158,350 (salary) + 0 (roster bonus) + 3,386,117 (SB/yr) = 13,544,467
6. Dawkins, Dion : 9,491,038 (salary) + 0 (roster bonus) + 3,163,679 (SB/yr) = 12,654,717
7. Simmons, Isaiah : 5,454,993 (salary) + 0 (roster bonus) + 5,592,919 (SB/yr) = 11,047,912
8. Ekwonu, Ikem : 3,592,857 (salary) + 0 (roster bonus) + 5,376,964 (SB/yr) = 8,969,821
9. Pitts, Kyle : 4,415,700 (salary) + 0 (roster bonus) + 4,264,725 (SB/yr) = 8,680,425
10. Singleton, Alex : 6,000,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 7,000,000
11. Thompson, Jalen : 4,384,600 (salary) + 0 (roster bonus) + 1,977,558 (SB/yr) = 6,362,158
12. Collins, Zaven : 3,121,400 (salary) + 0 (roster bonus) + 2,621,906 (SB/yr) = 5,743,306
13. McCoy, Erik : 3,605,256 (salary) + 0 (roster bonus) + 1,586,365 (SB/yr) = 5,191,621
14. Harris, Najee : 2,897,400 (salary) + 0 (roster bonus) + 2,192,029 (SB/yr) = 5,089,429
15. Hall, Breece : 2,121,028 (salary) + 0 (roster bonus) + 2,127,055 (SB/yr) = 4,248,083
16. Davis, Jordan : 1,983,900 (salary) + 0 (roster bonus) + 1,852,801 (SB/yr) = 3,836,701
17. Ricard, Patrick : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
18. Hamilton, Kyle : 3,422,972 (salary) + 0 (roster bonus) + 0 (SB/yr) = 3,422,972
19. Johnston, Quentin : 1,360,319 (salary) + 0 (roster bonus) + 1,691,277 (SB/yr) = 3,051,596
20. Smith, Mazi : 1,308,072 (salary) + 0 (roster bonus) + 1,482,289 (SB/yr) = 2,790,361
21. Johnson, Taron : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
22. Uche, Josh : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
23. Kinlaw, Javon : 2,000,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 2,500,000
24. Cosmi, Sam : 1,715,120 (salary) + 0 (roster bonus) + 746,938 (SB/yr) = 2,462,058
25. Johnson, D'Ernest : 2,125,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 2,125,000
26. Ingram, Ed : 1,405,911 (salary) + 0 (roster bonus) + 696,822 (SB/yr) = 2,102,733
27. Pierce, Alec : 1,391,512 (salary) + 0 (roster bonus) + 668,025 (SB/yr) = 2,059,537
28. Atwell, Tutu : 1,418,800 (salary) + 0 (roster bonus) + 351,850 (SB/yr) = 1,770,650
29. King, Desmond : 1,500,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,502,500
30. Hardman, Mecole : 1,500,000 (salary) + 0 (roster bonus) + 2,000 (SB/yr) = 1,502,000
31. Hyatt, Jalin : 1,027,924 (salary) + 0 (roster bonus) + 361,697 (SB/yr) = 1,389,621
32. Slye, Joey : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
33. Williams, Milton : 1,055,000 (salary) + 0 (roster bonus) + 231,838 (SB/yr) = 1,286,838
34. Fortner, Luke : 985,000 (salary) + 0 (roster bonus) + 285,554 (SB/yr) = 1,270,554
35. Bell, David : 985,000 (salary) + 0 (roster bonus) + 264,274 (SB/yr) = 1,249,274
36. Faalele, Daniel : 985,000 (salary) + 0 (roster bonus) + 247,722 (SB/yr) = 1,232,722
37. Simpson, Trenton : 915,000 (salary) + 0 (roster bonus) + 295,504 (SB/yr) = 1,210,504
38. Baun, Zack : 1,200,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,201,500
39. Young, Byron : 915,000 (salary) + 0 (roster bonus) + 283,213 (SB/yr) = 1,198,213
40. White, Rachaad : 985,000 (salary) + 0 (roster bonus) + 175,959 (SB/yr) = 1,160,959
41. Latu, Cameron : 915,000 (salary) + 0 (roster bonus) + 206,191 (SB/yr) = 1,121,191
42. Martin, Brodric : 915,000 (salary) + 0 (roster bonus) + 193,049 (SB/yr) = 1,108,049
43. Campbell, Parris : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
44. Stick, Easton : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
45. Andrews, Jake : 915,000 (salary) + 0 (roster bonus) + 147,054 (SB/yr) = 1,062,054
46. Young, Cameron : 915,000 (salary) + 0 (roster bonus) + 136,103 (SB/yr) = 1,051,103
47. Lake, Quentin : 985,000 (salary) + 0 (roster bonus) + 47,027 (SB/yr) = 1,032,027
48. Kendrick, Derion : 985,000 (salary) + 0 (roster bonus) + 25,249 (SB/yr) = 1,010,249
49. Patterson, Jarrett : 915,000 (salary) + 0 (roster bonus) + 39,909 (SB/yr) = 954,909
50. Witt, Jake : 915,000 (salary) + 0 (roster bonus) + 28,441 (SB/yr) = 943,441
51. Brownlee, Jason : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
52. Watts, Markees : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
53. Whelan, Daniel : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
Cap Values from top 53 players: 227,505,056
54. Jones, Jaylon : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
227,505,056 (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)
+ 12,161,000 (CAP HITS - see roster page)
= 239,666,056 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)