Financial rules by league

Plain-language guides to the financial frameworks governing professional football.

• UEFA Financial Sustainability Regulations, explained
  UEFA FSR in plain terms: the 70% squad cost rule, football earnings (€5M–€60M over 3 years) and the no-overdue-payables pillar — and how clubs comply.
• Premier League: the Squad Cost Ratio replaces the £105M PSR rule
  From 2026/27 the Premier League runs a Squad Cost Ratio: squad costs within 85% of revenue, with a 30% multi-year allowance. What replaced PSR and its £105M limit.
• EFL Championship: Squad Cost Rules replace the £39M P&S limit
  From 2026/27 Squad Cost Rules cap Championship player and manager costs at 85% of income, plus a £33M equity top-up: what replaced PSR and the £39M limit.
• League One: the SCMP wage ratio fell to 50%
  League One SCMP fell from 60% to 50% of turnover for 2026/27, with manager costs now counted. What changed, and what the PFA is contesting in the High Court.
• League Two: the Salary Cost Management Protocol (SCMP)
  League Two SCMP caps player wages at 50% of turnover, unchanged since 2018/19. In-season monitoring, registration embargoes, and the new IFR licence.
• The IFR licence: National League clubs, regulated for the first time
  The Independent Football Regulator licenses all top-five-tier English clubs from 2027/28: what the provisional licence requires and how National League clubs prepare.
• SPFL Premiership: licensing, sustainability and what gets measured
  How financial control works in the SPFL Premiership: SFA club licensing, UEFA rules for European qualifiers, and the benchmarks Zelador applies.
• SPFL Championship: staying licensed on a tight budget
  Financial control in the SPFL Championship: SFA licensing, going-concern checks, and the indicative benchmarks Zelador applies to smaller budgets.
• Serie A: the liquidity index and FIGC licensing, explained
  How Italian football’s financial control works: FIGC national licensing, the liquidity index gate for registrations, and UEFA FSR for European clubs.
• Bundesliga: the DFL licensing system, explained
  German football’s licensing system: DFL economic criteria, liquidity proof and going-concern checks — and the benchmarks Zelador applies.
• Ligue 1: the DNCG, French football’s financial gendarme
  What the DNCG is and what it can do: the annual audit of every French club, powers to block signings, cap wages or force relegation, and how clubs prepare.

Also available: Reglas financieras por liga (ES) · Regras financeiras por liga (PT)