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. Jackson, Jonah : 2,500,000 (salary) + 0 (roster bonus) + 32,999,999 (SB/yr) = 35,499,999
2. Mailata, Jordan : 10,265,178 (salary) + 0 (roster bonus) + 4,106,071 (SB/yr) = 14,371,249
3. Williams, Connor : 3,000,000 (salary) + 0 (roster bonus) + 7,000,000 (SB/yr) = 10,000,000
4. Odighizuwa, Osa : 5,173,098 (salary) + 0 (roster bonus) + 2,111,751 (SB/yr) = 7,284,849
5. Carter, Jalen : 2,132,063 (salary) + 0 (roster bonus) + 5,042,937 (SB/yr) = 7,175,000
6. Cross, Charles : 3,083,201 (salary) + 0 (roster bonus) + 3,758,865 (SB/yr) = 6,842,066
7. Gay, Willie : 3,500,000 (salary) + 0 (roster bonus) + 2,000,000 (SB/yr) = 5,500,000
8. Delpit, Grant : 3,223,177 (salary) + 0 (roster bonus) + 1,289,271 (SB/yr) = 4,512,448
9. Barmore, Christian : 2,183,350 (salary) + 0 (roster bonus) + 1,371,125 (SB/yr) = 3,554,475
10. Mafe, Boye : 1,521,097 (salary) + 0 (roster bonus) + 927,194 (SB/yr) = 2,448,291
11. Tippmann, Joe : 1,170,033 (salary) + 0 (roster bonus) + 930,131 (SB/yr) = 2,100,164
12. Mond, Kellen : 1,454,833 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,454,833
13. Robinson, Aaron : 1,055,000 (salary) + 0 (roster bonus) + 241,476 (SB/yr) = 1,296,476
14. St-Juste, Benjamin : 1,055,000 (salary) + 0 (roster bonus) + 224,609 (SB/yr) = 1,279,609
15. Steen, Tyler : 915,000 (salary) + 0 (roster bonus) + 293,046 (SB/yr) = 1,208,046
16. Stephens, Brandon : 1,055,000 (salary) + 0 (roster bonus) + 131,622 (SB/yr) = 1,186,622
17. Stromberg, Ricky : 915,000 (salary) + 0 (roster bonus) + 226,673 (SB/yr) = 1,141,673
18. Bradford, Anthony : 915,000 (salary) + 0 (roster bonus) + 201,810 (SB/yr) = 1,116,810
19. Saldiveri, Nick : 915,000 (salary) + 0 (roster bonus) + 177,717 (SB/yr) = 1,092,717
20. Jackson, Alaric : 1,055,000 (salary) + 0 (roster bonus) + 26,020 (SB/yr) = 1,081,020
21. Robinson, Dominique : 985,000 (salary) + 0 (roster bonus) + 87,920 (SB/yr) = 1,072,920
22. Barnes, Derrick : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
23. Anderson, Tycen : 985,000 (salary) + 0 (roster bonus) + 51,341 (SB/yr) = 1,036,341
24. Roy, Jaquelin : 915,000 (salary) + 0 (roster bonus) + 88,931 (SB/yr) = 1,003,931
25. Carlson, Anders : 915,000 (salary) + 0 (roster bonus) + 53,565 (SB/yr) = 968,565
26. Ricks, Eli : 915,000 (salary) + 0 (roster bonus) + 38,898 (SB/yr) = 953,898
27. Evans, Ethan : 915,000 (salary) + 0 (roster bonus) + 28,160 (SB/yr) = 943,160
28. Hodges, Cooper : 915,000 (salary) + 0 (roster bonus) + 25,629 (SB/yr) = 940,629
29. Zylstra, Shane : 895,000 (salary) + 0 (roster bonus) + 16,667 (SB/yr) = 911,667
30. Davis-Price, Tyrion : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
31. Cole, Dylan : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
32. Taylor, Trent : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
33. Kohou, Kader : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
34. Conner, Tanner : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
35. Virgil, Jalen : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
36. Davis, Tyler : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
37. Jackson, Deon : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
38. Bernhardt, Jared : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
39. Fatukasi, Olakunle : 705,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 705,000
126,352,458 (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)
+ 5,393,322 (CAP HITS - see roster page)
= 131,745,780 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)