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. Aiyuk, Brandon : 16,362,000 (salary) + 0 (roster bonus) + 5,454,000 (SB/yr) = 21,816,000
2. Jones, Daniel : 14,000,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 20,000,000
3. Kelly, Ryan : 11,225,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 17,225,000
4. Beckham, Odell : 10,886,944 (salary) + 0 (roster bonus) + 4,354,778 (SB/yr) = 15,241,722
5. Stewart, Grover : 10,867,664 (salary) + 0 (roster bonus) + 4,075,374 (SB/yr) = 14,943,038
6. Simmons, Isaiah : 8,805,043 (salary) + 0 (roster bonus) + 4,525,547 (SB/yr) = 13,330,590
7. Reddick, Haason : 9,000,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 13,000,000
8. Johnson, Diontae : 5,000,000 (salary) + 0 (roster bonus) + 6,333,333 (SB/yr) = 11,333,333
9. Dawkins, Dion : 4,500,000 (salary) + 0 (roster bonus) + 6,000,000 (SB/yr) = 10,500,000
10. Wills, Jedrick : 6,204,447 (salary) + 0 (roster bonus) + 3,326,279 (SB/yr) = 9,530,726
11. Coleman, Tevin : 3,500,000 (salary) + 0 (roster bonus) + 4,000,000 (SB/yr) = 7,500,000
12. Epenesa, A.J. : 2,275,000 (salary) + 0 (roster bonus) + 3,000,000 (SB/yr) = 5,275,000
13. Surtain, Pat : 2,785,400 (salary) + 0 (roster bonus) + 2,173,875 (SB/yr) = 4,959,275
14. Gilman, Alohi : 3,077,293 (salary) + 0 (roster bonus) + 1,025,764 (SB/yr) = 4,103,057
15. Dotson, Jahan : 2,018,182 (salary) + 0 (roster bonus) + 1,921,365 (SB/yr) = 3,939,547
16. Smith-Njigba, Jaxon : 1,491,894 (salary) + 0 (roster bonus) + 2,217,577 (SB/yr) = 3,709,471
17. Kincaid, Dalton : 1,457,269 (salary) + 0 (roster bonus) + 2,079,078 (SB/yr) = 3,536,347
18. Walker, Anthony : 2,500,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 3,500,000
19. Bradbury, Garrett : 2,454,063 (salary) + 0 (roster bonus) + 981,625 (SB/yr) = 3,435,688
20. Campbell, Parris : 2,500,000 (salary) + 0 (roster bonus) + 500,000 (SB/yr) = 3,000,000
21. Gilliam, Reggie : 2,500,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 2,501,500
22. Ebiketie, Arnold : 1,469,675 (salary) + 0 (roster bonus) + 824,350 (SB/yr) = 2,294,025
23. Gordon, Kyler : 1,391,512 (salary) + 0 (roster bonus) + 668,025 (SB/yr) = 2,059,537
24. McKenzie, Isaiah : 1,035,000 (salary) + 0 (roster bonus) + 1,000,000 (SB/yr) = 2,035,000
25. Mauch, Cody : 1,107,675 (salary) + 0 (roster bonus) + 680,698 (SB/yr) = 1,788,373
26. Lawson, Shaq : 1,100,000 (salary) + 0 (roster bonus) + 666,667 (SB/yr) = 1,766,667
27. Parker, DeVante : 1,500,000 (salary) + 0 (roster bonus) + 250,000 (SB/yr) = 1,750,000
28. Amos, Adrian : 1,450,000 (salary) + 0 (roster bonus) + 50,000 (SB/yr) = 1,500,000
29. Cook, James : 1,459,390 (salary) + 0 (roster bonus) + 0 (SB/yr) = 1,459,390
30. Nichols, Bilal : 1,035,000 (salary) + 0 (roster bonus) + 333,333 (SB/yr) = 1,368,333
31. Ossai, Joseph : 1,055,000 (salary) + 0 (roster bonus) + 284,147 (SB/yr) = 1,339,147
32. Cole, Mason : 1,322,500 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,325,000
33. Atwell, Tutu : 1,055,000 (salary) + 0 (roster bonus) + 252,434 (SB/yr) = 1,307,434
34. Metchie, John : 985,000 (salary) + 0 (roster bonus) + 279,966 (SB/yr) = 1,264,966
35. Cox, Jabril : 1,055,000 (salary) + 0 (roster bonus) + 196,512 (SB/yr) = 1,251,512
36. St-Juste, Benjamin : 1,055,000 (salary) + 0 (roster bonus) + 194,040 (SB/yr) = 1,249,040
37. Smith, Elerson : 1,055,000 (salary) + 0 (roster bonus) + 79,913 (SB/yr) = 1,134,913
38. Metellus, Josh : 1,125,000 (salary) + 0 (roster bonus) + 2,500 (SB/yr) = 1,127,500
39. Marlowe, Dean : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
40. Johnson, Jaquan : 1,100,000 (salary) + 0 (roster bonus) + 1,500 (SB/yr) = 1,101,500
41. Bennett, Stetson : 915,000 (salary) + 0 (roster bonus) + 182,829 (SB/yr) = 1,097,829
42. Ezukanma, Erik : 985,000 (salary) + 0 (roster bonus) + 81,342 (SB/yr) = 1,066,342
43. Scott, Daniel : 915,000 (salary) + 0 (roster bonus) + 47,496 (SB/yr) = 962,496
44. Vaitai, Halapoulivaati : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
45. Irvin, Bruce : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
46. Boettger, Ike : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
47. McDermott, Conor : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
48. DeVito, Tommy : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
49. Jones, Ronald : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
50. Gaskin, Myles : 795,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 795,000
229,295,798 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 0 (INACTIVE - see roster page)
+ 166,667 (RETIRED - see roster page)
+ -2,008,211 (CAP HITS - see roster page)
= 227,454,254 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)