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. Watson, Deshaun : 24,666,483 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 24,999,816
2. Kittle, George : 11,932,875 (salary) + 0 (roster bonus) + 3,682,100 (SB/yr) = 15,614,975
3. Payne, Daron : 9,893,802 (salary) + 0 (roster bonus) + 3,710,176 (SB/yr) = 13,603,978
4. Peters, Marcus : 7,000,000 (salary) + 0 (roster bonus) + 2,500,000 (SB/yr) = 9,500,000
5. Mason, Shaq : 5,500,000 (salary) + 0 (roster bonus) + 2,333,333 (SB/yr) = 7,833,333
6. Baker, Budda : 5,596,467 (salary) + 0 (roster bonus) + 2,065,784 (SB/yr) = 7,662,251
7. Amos, Adrian : 4,400,000 (salary) + 0 (roster bonus) + 2,466,667 (SB/yr) = 6,866,667
8. Renfrow, Hunter : 4,500,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 6,500,000
9. Bateman, Rashod : 2,284,257 (salary) + 0 (roster bonus) + 1,505,686 (SB/yr) = 3,789,943
10. Campbell, Jack : 1,369,322 (salary) + 0 (roster bonus) + 1,727,287 (SB/yr) = 3,096,609
11. Tryon-Shoyinka, Joe : 1,797,620 (salary) + 0 (roster bonus) + 856,910 (SB/yr) = 2,654,530
12. Stokes, Eric : 1,736,500 (salary) + 0 (roster bonus) + 775,450 (SB/yr) = 2,511,950
13. Ojabo, David : 1,531,381 (salary) + 0 (roster bonus) + 947,763 (SB/yr) = 2,479,144
14. McDonald, Will : 1,187,197 (salary) + 0 (roster bonus) + 998,790 (SB/yr) = 2,185,987
15. Gholston, William : 2,080,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 2,105,000
16. Myers, Josh : 1,443,522 (salary) + 0 (roster bonus) + 384,722 (SB/yr) = 1,828,244
17. McBride, Trey : 1,289,886 (salary) + 0 (roster bonus) + 464,771 (SB/yr) = 1,754,657
18. Andersen, Troy : 1,251,794 (salary) + 0 (roster bonus) + 388,589 (SB/yr) = 1,640,383
19. Christensen, Brady : 1,055,000 (salary) + 0 (roster bonus) + 277,618 (SB/yr) = 1,332,618
20. Meinerz, Quinn : 1,055,000 (salary) + 0 (roster bonus) + 251,114 (SB/yr) = 1,306,114
21. Cominsky, John : 1,250,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,252,500
22. Buggs, Isaiah : 1,250,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,252,500
23. Cook, Bryan : 985,000 (salary) + 0 (roster bonus) + 240,629 (SB/yr) = 1,225,629
24. Dell, Tank : 915,000 (salary) + 0 (roster bonus) + 285,671 (SB/yr) = 1,200,671
25. Miller, Kendre : 915,000 (salary) + 0 (roster bonus) + 275,838 (SB/yr) = 1,190,838
26. Winfrey, Perrion : 985,000 (salary) + 0 (roster bonus) + 204,149 (SB/yr) = 1,189,149
27. Woods, JT : 985,000 (salary) + 0 (roster bonus) + 182,464 (SB/yr) = 1,167,464
28. Ringo, Kelee : 915,000 (salary) + 0 (roster bonus) + 243,881 (SB/yr) = 1,158,881
29. Harrison, Zach : 915,000 (salary) + 0 (roster bonus) + 238,964 (SB/yr) = 1,153,964
30. Baker, Kawaan : 1,055,000 (salary) + 0 (roster bonus) + 25,484 (SB/yr) = 1,080,484
31. McFadden, Micah : 985,000 (salary) + 0 (roster bonus) + 81,306 (SB/yr) = 1,066,306
32. Stevenson, Rhamondre : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
33. Bynum, Camryn : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
34. Brown, Spencer : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
35. McPherson, Evan : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
36. Loudermilk, Isaiahh : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
37. Gill, Trenton : 985,000 (salary) + 0 (roster bonus) + 23,251 (SB/yr) = 1,008,251
38. Jacobs, Jerry : 1,000,000 (salary) + 0 (roster bonus) + 1,667 (SB/yr) = 1,001,667
39. Evans, Mark : 915,000 (salary) + 0 (roster bonus) + 26,473 (SB/yr) = 941,473
40. Thomas, Drake : 750,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 752,500
41. Corbin, Jashaun : 735,000 (salary) + 0 (roster bonus) + 3,333 (SB/yr) = 738,333
42. Flowers, Dallis : 705,000 (salary) + 0 (roster bonus) + 1,667 (SB/yr) = 706,667
142,628,476 (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)
+ -315,373 (CAP HITS - see roster page)
= 142,313,103 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)