EFL & Premier League Squad Cost Ratio · Site index
All guides
Rules
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Squad Cost Ratio explained
What the Squad Cost Ratio is in plain English: the 85% limit, what counts as squad cost, PSR vs SCR, and how much each club can spend in 2026/27.
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PSR vs SCR: what changed
How the Championship's £39m three-year loss cap gives way to an 85% squad cost limit from 2026/27, and which clubs win or lose.
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Adjusted football revenue
The SCR denominator: headline revenue plus profit on player sales, smoothed over three seasons, and which clubs it changes most.
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The SCR levy
The Premier League levy band between the 85% Green Threshold and the 115% Red Threshold: what it is, when it starts and what happens above 115%.
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UEFA squad cost rule vs Premier League SCR
Clubs in Europe answer to UEFA's 70%/100% rule and the Premier League's 85%/115% SCR at once: how the two differ and which clubs pass one but fail the other.
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SCMP explained
League One's Salary Cost Management Protocol: what counts as player spending, the 50% cap (65% for just-relegated clubs), the submissions and the embargo for breaches.
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Parachute payments
How parachute payments work (55%, 45% and 20% of an equal share), who gets a third year, what they are worth in 2026/27 and which clubs receive them.
Updated 2 Oct 2026 -
Independent Football Regulator
What the IFR licenses from 2027/28, what it leaves to the Premier League and EFL (SCR, points deductions), and the key dates.
Updated 2 Oct 2026
Leagues
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Premier League SCR
The Premier League's Squad Cost Ratio rules, with all 20 clubs ranked by headroom, plus the separate UEFA rule for clubs in Europe.
Updated 27 Sep 2026 -
Championship SCR
The Championship SCR rules: squad cost capped at 85% of revenue plus an owner top-up, and how much every club can spend.
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League One SCMP
League One's wage cap in plain English: SCMP at 50% of turnover, rising to 65% for clubs just relegated, with all 24 clubs ranked.
Updated 1 Oct 2026
Tools
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Championship SCR calculator
Enter a Championship club's revenue, squad cost and owner top-up to see its ratio, its 85% limit, its headroom and whether it clears the 95% reporting line.
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SCMP calculator
Enter a League One club's turnover and wage bill to see its SCMP ratio, its cap and how much headroom it has before a transfer embargo.
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SCR Compliance Test 2027
How the first Premier League Compliance Test on 1 March 2027 works, the points formula, and every club's distance from the 85% and 115% lines.
Updated 2 Oct 2026 -
Transfer window spend vs SCR headroom
How much SCR headroom each Premier League and Championship club had before the 2026 summer window, and how much it actually spent.
Cases
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Points deductions
A dated timeline of every points deduction, fine and embargo under PSR, P&S, SCMP and UEFA's squad cost rule, and what changes under SCR.
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Man City 115: the verdict
What is confirmed in the Manchester City 115 charges case, what punishment is possible, the appeal and what happens next.
Updated 2 Oct 2026 -
Man City 115: charges compared
Manchester City's case set against every other Premier League financial punishment: the Everton, Forest and Leicester deductions and Chelsea's fine.
Updated 2 Oct 2026 -
Man City 115: what if?
Every season from 2009/10 to 2017/18 re-run under a points deduction, expunged results and the viral 'reversed results' assumption.
Updated 6 Oct 2026
Reference
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SCR glossary
Every Squad Cost Ratio term in plain English, from squad cost and adjusted revenue to the thresholds, the levy and SCMP.
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SCR calendar 2026/27
Every date that decides a points deduction, levy or transfer embargo in 2026/27, across the Premier League, EFL and UEFA.
Site
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Methodology & disclaimer
How the figures on this site are calculated, where the data comes from and what the limitations are.
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Privacy & cookies
What SCR Guide collects, which cookies it sets, and how to control analytics or exercise your data rights.
Updated 15 Oct 2026
By the numbers
The three league hubs rank every club in their division, and each club has a page of its own. The glossary defines every term the pages use.
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Premier League SCR
20 clubs, 85% of adjusted revenue, 115% Red Threshold.
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Championship SCR
24 clubs, 85% of revenue plus the owner top-up.
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League One SCMP
24 clubs, wages capped at 50% of turnover.
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SCR glossary
22 terms, each defined on its own page.