EFL Salary Cost Management Protocol · League One
League One SCMP: how much can every club spend on wages?
Penalty for breach: the EFL applies a transfer embargo until the club returns to compliance. Repeat or severe failures can trigger points deductions. Owner equity injections now count at 50p per £1 invested — an important lever for investor-backed clubs.
The table below ranks all 24 League One clubs by SCMP ratio (lowest first). A ratio below the applicable threshold means the club is compliant.
| Club | Revenue | Wage bill | SCMP ratio | Threshold | Status |
|---|---|---|---|---|---|
| Luton Town P R | £66.8m reported | £13.3m estimated | 20% | 65% | Well within limit |
| Plymouth Argyle R | £25.6m reported | £9.6m estimated | 38% | 65% | Within limit |
| Bolton Wanderers | £21.3m reported | £9.8m estimated | 46% | 50% | Within limit |
| Cardiff City R | £25.8m reported | £14.3m estimated | 56% | 65% | Within — watch |
| Mansfield Town | £8m estimated | £4.5m estimated | 56% | 50% | Marginal |
| AFC Wimbledon | £7.5m estimated | £4.2m estimated | 56% | 50% | Marginal |
| Doncaster Rovers | £7m estimated | £4.1m estimated | 59% | 50% | Marginal |
| Bradford City | £8.6m reported | £5.1m estimated | 60% | 50% | Marginal |
| Peterborough United | £10.2m estimated | £6.3m estimated | 62% | 50% | Within — watch |
| Exeter City | £6.6m reported | £4m estimated | 62% | 50% | Marginal |
| Reading | £10m reported | £6.4m estimated | 64% | 50% | Breach risk |
| Stockport County | £11.5m reported | £7.5m estimated | 66% | 50% | Equity-funded |
| Huddersfield Town R | £18.2m reported | £12.4m estimated | 68% | 65% | Breach risk |
| Rotherham United | £10.5m reported | £7m estimated | 72% | 50% | Breach risk |
| Northampton Town | £6.7m reported | £4.9m estimated | 73% | 50% | Breach risk |
| Lincoln City | £7m reported | £5.1m estimated | 74% | 50% | Breach risk |
| Port Vale | £6m estimated | £4.9m estimated | 82% | 50% | Breach risk |
| Blackpool | £9.7m reported | £8.2m estimated | 84% | 50% | Breach risk |
| Wycombe Wanderers | £8m estimated | £6.8m estimated | 85% | 50% | Equity-funded |
| Leyton Orient | £7.7m reported | £6.6m estimated | 86% | 50% | Breach risk |
| Burton Albion | £6.4m reported | £5.6m estimated | 88% | 50% | Breach risk |
| Barnsley | £9m reported | £4.5m estimated | 93% | 50% | Breach risk |
| Stevenage | £5.5m estimated | £5.6m estimated | 101% | 50% | Breach risk |
| Wigan Athletic | £9.2m reported | £4.4m estimated | 127% | 50% | Severe breach |
How to read this table
SCMP ratio is the club's estimated annual wage bill divided by turnover. It must stay below the threshold for that club. The standard threshold from 2025/26 is 50%. Clubs relegated from the Championship this season (marked R) get a first-year threshold of 65%.
Clubs funded by significant owner equity injections (shown as Equity-funded) may technically be over the turnover ratio but can remain compliant because the SCMP allows each £1 of equity to add 50p of permitted wage spend.
Parachute clubs (P) — Luton Town receive Premier League parachute payments that massively inflate their turnover, making them easily compliant despite being among the highest spenders. This advantage disappears once payments end.
Status key
Why does League One use SCMP instead of SCR?
SCR (Squad Cost Ratio) applies to the Championship from 2026/27. League One clubs voted in December 2024 to tighten their existing SCMP rather than adopt SCR. The key difference:
| Championship — SCR (from 2026/27) | League One — SCMP (2025/26) |
|---|---|
| Squad costs ≤ 85% of revenue | Player wages ≤ 50% of turnover |
| Covers wages + amortisation + agent fees | Wages only (manager now included from 2025/26) |
| Owner top-up: £33m over 3 seasons | Equity injection at 50p per £1 invested |
| Breach → sporting sanction / embargo | Breach → transfer embargo |
See the Championship SCR table → Full SCR explainer →