SCMP (Salary Cost Management Protocol)
Also called
League One and League Two do not use SCR. They run the Salary Cost Management Protocol, a simpler wage-to-turnover cap. From 2025/26 the standard limit is 50% of turnover on player wages, reduced from 60%, with head-coach and manager wages now included.
Clubs relegated from the Championship get a higher allowance in their first season down, currently 65%, because their cost base takes a season to unwind.
SCMP is monitored on projections during the season, through mid-season and pre-season submissions, rather than only on filed accounts. A club that goes over its threshold is placed under a registration embargo until it is compliant.
Owner equity counts in a limited way: since 2025/26 an injection contributes at 50p in the pound towards the allowable wage bill, so it softens a breach rather than erasing it.