The Top 51 Rule, which is defined as the time between the first day of the League Year and the final cut down date (Tuesday, Week 1), dictates that the top fifty-one player"s full cap charges will count against the salary cap.
In addition, the signing bonus plus incentive charges below the 51st player will count against the cap. Therefore, the P5 salaries below the 51 line will not count against the salary cap during the "off-season."
The advantage of this rule is that it allows teams to acquire lower-paid players (below T51) during the off-season at minimal cap impact, because there is no charge for P5 salary. Consequently, teams are able to fill their rosters up to 80 players for training camp.