CHARLOTTE, N.C. -- Led by defensive end Charles Johnson at $20,020,000, the Carolina Panthers currently have 10 players who will count $3 million or more under the salary cap in 2015.

Three are on defense, led by Johnson. Six are on offense, led by quarterback Cam Newton at $14,666,666. One is on special teams, place-kicker Graham Gano at $3.1 million.

To put this in perspective, the defending Super Bowl champion Seattle Seahawks have 14 players set to make $3 million or more. That number is sure to grow when quarterback Russell Wilson gets a new deal.

Seven of Carolina’s top 10 were drafted by the team, with Newton and middle linebacker Luke Kuechly still on their rookie deals.

These rankings could change with free agent signings and the restructuring of contracts. But for now, here’s a complete breakdown of Carolina’s current top-10 players under the salary cap in 2015:

Pos. Player Cap value % of cap DE Charles Johnson $20,020,000 16.38

Comment: He had his six-year deal restructured in each of the past two offseasons to reduce the cap hit, and there’s no reason to think the Panthers won’t attempt another. Last year, $7.8 million of his base salary was converted to a signing bonus. With two more years left on his deal, he doesn’t have a lot of incentive to renegotiate, but he likely would to help the team.

Pos. Player Cap value % of cap QB Cam Newton $14,666,666 12.00

Comment: This is the average of the top-10 quarterbacks the first pick of the 2011 draft was guaranteed when Carolina picked up his fifth-year option. The number could be reduced somewhat if a long-term deal is reached before the season, but for a two-time Pro Bowler with two straight playoff appearances, the figure is a bargain.

Pos. Player Cap value % of cap C Ryan Kalil $11,795,000 9.65

Comment: His deal was renegotiated in February, and it wouldn’t surprise if that happens again, although the number isn’t so daunting this year. He has one more year left after this season, so there’s potential to renegotiate and add another year or two.

Pos. Player Cap value % of cap LB Thomas Davis $10,066,668 8.24

Comment: Entering the final year of his deal, Davis also had his contract restructured last season to ease the cap hit. This might be a good time to renegotiate and lessen this year’s cap while adding another year or two for a player who wants to retire a Panther.

Pos. Player Cap value % of cap RB Jonathan Stewart $8,300,000 6.79

Comment: He also restructured in 2014, with a voidable year added in 2017. His value skyrocketed over the final six games as he was one of the league’s top rushers. If he continues to put up those numbers in 2015, the current number is reasonable.

Pos. Player Cap value % of cap TE Greg Olsen $7,800,000 6.38

Comment: He’ll be an unrestricted free agent after this season, so there could be incentive to renegotiate and extend if the money is there. Few players were more valuable than Olsen, who led the team in receptions and made his first Pro Bowl.

Pos. Player Cap value % of cap RB DeAngelo Williams $6,333,333 5.18

Comment: With Stewart earning the right to be the starter in 2015, releasing Williams is a strong possibility. It would save the team $2 million under the cap. If not a release, look for a serious renegotiation to reduce this number.

Pos. Player Cap value % of cap LB Luke Kuechly $4,002,283 3.27

Comment: His rookie deal is a bargain considering he led the NFL in tackles this season a year after winning the NFL Defensive Player of the Year Award. Heading into his last season, the Panthers could use the fifth-year option and lock him up for 2016 as well. But the goal is to get a long-term deal done.

Pos. Player Cap value % of cap RB Mike Tolbert $3,425,000 2.80

Comment: He’s heading into the last year of his deal. While the number appears high, consider the Panthers were 7-3 with him this season, 1-6-1 without him.

Pos. Player Cap value % of cap PK Graham Gano $3,100,000 2.54

Comment: He didn’t have his best season after signing a four-year deal last offseason, but when you have a kicker you’re confident in, it’s hard to say he’s overpaid.