League One SCMP
How much can Wigan Athletic spend?
Under the EFL's Salary Cost Management Protocol (SCMP) rules, Wigan Athletic have a
guaranteed spending limit of £3.6m
— 50% of estimated football revenue of £7.3m.
Against their estimated squad cost that is £2.4m short.
Wigan Athletic: the SCR breakdown
- Estimated revenue (football) reported £7.3m
- 50% SCR limit £3.6m
- Estimated squad cost estimated £6m
- Headroom vs 50% limit −£2.4m
Restricted
- squad cost is 82.7% of revenue
What this means
On these estimates, Wigan Athletic are spending well above what SCMP allows. Closing that gap usually means selling players or growing revenue before they can strengthen further.
League One clubs are governed by SCMP, a wage-to-turnover cap, not SCR. The figures above run the club through the same calculator at the 50% SCMP threshold for comparability; the League One page shows the club's SCMP ratio and threshold directly.
Note on this club's figures. Revenue is headline turnover of £7,250,891 from Wigan Athletic A.F.C. Limited's filed accounts for the year to 30 June 2025 (League One season 2024/25; Companies House filing of 4 Apr 2026, read via OCR), down from £9,246,111 in 2023/24 — stadium hire income (£821,697) moved out of the club company to sister company Wigan Sporting Events Ltd along with matchday staff. Same accounts: total staff costs £9,852,801 (wages and salaries £8,901,841 + NI £845,381 + pensions £105,579) for ALL 257 average employees (22 first-team players, 36 academy players, 76 coaching/medical, 61 admin, 55 matchday, 7 ladies); operating loss £8m; profit on player sales £7.6m (Hughes to Hull, Aasgaard to Luton); net loss before tax £0.4m vs £8.2m prior year; shareholders' funds negative £13.8m, club funded by owner Mike Danson. The 2026/27 PLAYER wage bill is an estimate, not a reported figure: SalarySport's 2026/27 table gives £4,304,768 (£82,784/week, 60 players, likely a floor), sillyseason's 2025/26 compilation gives £8,193,640 (£157,570/week, 31 players, likely a ceiling); Capology was not fetchable (403). Taking first-team players at roughly two-thirds of the filed 2024/25 all-staff wages (~£6.0m) sits between the two and is used here: £6,000,000 / 52 = £115,385 per week. Ratio = 6,000,000 / 7,250,891 = 0.83 against the 2024/25 turnover. Even on the SalarySport floor (0.59) the club is above the 50% line on turnover alone, so compliance depends on owner equity injections (counted at 50p per £1) and player-trading proceeds, as in prior seasons under Danson; 2025/26 accounts are not yet filed and 2026/27 turnover will differ. No parachute payments; no points deduction currently in force.
Source.
Source.
Compare Wigan with another club
← All League One SCMP clubs ranked by SCR headroom
Figures are illustrative estimates from published accounts, named analyst estimates and
public reporting, not official SCR submissions.
SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-09-03.
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