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. Bosa, Nick : 16,207,324 (salary) + 0 (roster bonus) + 6,577,746 (SB/yr) = 22,785,070
2. Samuel, Deebo : 14,807,250 (salary) + 0 (roster bonus) + 4,935,750 (SB/yr) = 19,743,000
3. Tomlinson, Laken : 12,000,000 (salary) + 0 (roster bonus) + 5,500,000 (SB/yr) = 17,500,000
4. Ridley, Calvin : 10,952,698 (salary) + 0 (roster bonus) + 4,714,412 (SB/yr) = 15,667,110
5. Engram, Evan : 14,000,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 15,500,000
6. Kittle, George : 3,000,000 (salary) + 0 (roster bonus) + 12,000,000 (SB/yr) = 15,000,000
7. Armstead, Arik : 14,000,000 (salary) + 0 (roster bonus) + 750,000 (SB/yr) = 14,750,000
8. Elliott, Ezekiel : 7,500,000 (salary) + 0 (roster bonus) + 750,000 (SB/yr) = 8,250,000
9. Patrick, Tim : 5,887,053 (salary) + 0 (roster bonus) + 1,995,684 (SB/yr) = 7,882,737
10. Richardson, Anthony : 2,217,855 (salary) + 0 (roster bonus) + 5,430,733 (SB/yr) = 7,648,588
11. Jackson, Donte : 5,688,740 (salary) + 0 (roster bonus) + 1,896,247 (SB/yr) = 7,584,987
12. Allegretti, Nick : 7,000,000 (salary) + 0 (roster bonus) + 37,500 (SB/yr) = 7,037,500
13. Hendrickson, Trey : 4,355,595 (salary) + 0 (roster bonus) + 1,783,103 (SB/yr) = 6,138,698
14. Davis, Jordan : 2,381,569 (salary) + 0 (roster bonus) + 2,648,138 (SB/yr) = 5,029,707
15. Garoppolo, Jimmy : 3,000,000 (salary) + 0 (roster bonus) + 1,500,000 (SB/yr) = 4,500,000
16. Sanders, Jason : 2,600,000 (salary) + 0 (roster bonus) + 1,250,000 (SB/yr) = 3,850,000
17. Mariota, Marcus : 3,500,000 (salary) + 0 (roster bonus) + 75,000 (SB/yr) = 3,575,000
18. Beck, Andrew : 1,750,000 (salary) + 0 (roster bonus) + 750,000 (SB/yr) = 2,500,000
19. Carman, Jackson : 1,672,360 (salary) + 0 (roster bonus) + 689,913 (SB/yr) = 2,362,273
20. Charbonnet, Zach : 1,175,754 (salary) + 0 (roster bonus) + 953,017 (SB/yr) = 2,128,771
21. Clapp, Will : 1,750,000 (salary) + 0 (roster bonus) + 75,000 (SB/yr) = 1,825,000
22. Hekker, Johnny : 1,750,000 (salary) + 0 (roster bonus) + 12,500 (SB/yr) = 1,762,500
23. Harris, Nick : 1,750,000 (salary) + 0 (roster bonus) + 12,500 (SB/yr) = 1,762,500
24. Pierre-Paul, Jason : 1,250,000 (salary) + 0 (roster bonus) + 75,000 (SB/yr) = 1,325,000
25. Stevenson, Rhamondre : 1,055,000 (salary) + 0 (roster bonus) + 220,721 (SB/yr) = 1,275,721
26. Golston, Chauncey : 1,055,000 (salary) + 0 (roster bonus) + 156,960 (SB/yr) = 1,211,960
27. Jones, Patrick : 1,055,000 (salary) + 0 (roster bonus) + 152,016 (SB/yr) = 1,207,016
28. Schwartz, Anthony : 1,055,000 (salary) + 0 (roster bonus) + 137,184 (SB/yr) = 1,192,184
29. Rice, Monty : 1,055,000 (salary) + 0 (roster bonus) + 134,712 (SB/yr) = 1,189,712
30. Robinson, Jammie : 915,000 (salary) + 0 (roster bonus) + 229,778 (SB/yr) = 1,144,778
31. Jones, Ernest : 1,055,000 (salary) + 0 (roster bonus) + 89,500 (SB/yr) = 1,144,500
32. Fehoko, Viliami : 915,000 (salary) + 0 (roster bonus) + 200,483 (SB/yr) = 1,115,483
33. Gray, Noah : 1,055,000 (salary) + 0 (roster bonus) + 53,500 (SB/yr) = 1,108,500
34. LeCounte, Richard : 1,055,000 (salary) + 0 (roster bonus) + 43,311 (SB/yr) = 1,098,311
35. Whyle, Josh : 915,000 (salary) + 0 (roster bonus) + 167,697 (SB/yr) = 1,082,697
36. Barnes, Krys : 1,080,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,080,000
37. Uwazurike, Eyioma : 985,000 (salary) + 0 (roster bonus) + 86,518 (SB/yr) = 1,071,518
38. Jones, Jack : 985,000 (salary) + 0 (roster bonus) + 84,577 (SB/yr) = 1,069,577
39. Richards, Asim : 915,000 (salary) + 0 (roster bonus) + 147,521 (SB/yr) = 1,062,521
40. Abdullah, Yasir : 915,000 (salary) + 0 (roster bonus) + 142,477 (SB/yr) = 1,057,477
41. Rodgers, Amari : 1,055,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,055,000
42. Womack, Samuel : 985,000 (salary) + 0 (roster bonus) + 39,015 (SB/yr) = 1,024,015
43. Ward, Jay : 915,000 (salary) + 0 (roster bonus) + 84,624 (SB/yr) = 999,624
44. Skinner, JL : 915,000 (salary) + 0 (roster bonus) + 77,109 (SB/yr) = 992,109
45. Higgins, Elijah : 915,000 (salary) + 0 (roster bonus) + 45,978 (SB/yr) = 960,978
46. Brooks, Jalen : 915,000 (salary) + 0 (roster bonus) + 24,882 (SB/yr) = 939,882
47. Brooks, Myles : 750,000 (salary) + 0 (roster bonus) + 25,000 (SB/yr) = 775,000
48. Land, Isaiah : 750,000 (salary) + 0 (roster bonus) + 7,500 (SB/yr) = 757,500
221,724,504 (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)
+ 12,400,733 (CAP HITS - see roster page)
= 234,125,237 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)