Yes, once the season has started, all players – whether on the 53-man roster, Injured Reserve (IR), Physically Unable to Perform (PUP) or the Practice Squad (PS) – count against the team’s Salary Cap. The only players that do not count against the Salary Cap are players who are on the Non-Football Injury (NFI) List because, pursuant to the NFI rules, those players are not paid their base salary or any bonuses they may be due.
