Additional Reporting Threshold (95%)
The Additional Reporting Threshold is the Championship's 95% trigger: a club projecting or exceeding a squad cost ratio of 95% must self-notify the EFL and accept enhanced reporting requirements.
Also called
95% threshold
additional reporting
self-notification threshold
The 85% Green Threshold is the compliance line; 95% is the point at which the EFL wants a much closer look. A club at or projected above 95% of adjusted football revenue has to tell the EFL itself rather than waiting to be asked.
What follows is enhanced reporting: more frequent submissions, and typically a business plan setting out how the club will get back below the line.
The first live moment for this is the Championship mid-season SCR submission due on 1 November 2026, when clubs at or above the threshold must self-notify.
It is a reporting and monitoring trigger rather than a sanction in itself, though a club that stays over the line can end up before the Club Financial Review Panel or under a registration embargo.
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Definitions summarise published EFL and Premier League regulations in plain English; they are
not legal advice and not a substitute for the rulebooks themselves.
Last reviewed 2026-09-10.
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