SCR rules confirmed for 2026/27 - currently in shadow for 2025/26. Figures last reviewed 2026-05-17.

EFL Salary Cost Management Protocol · League One

League One SCMP: how much can every club spend on wages?

League One clubs don't use SCR. Instead they follow the SCMP (Salary Cost Management Protocol) — a wage-to-turnover cap. From 2025/26 the standard limit is 50% of turnover on player wages (reduced from 60%). Clubs relegated from the Championship in their first League One season get a higher allowance of 65%.

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

Within limit — ratio below threshold Marginal / Watch — at or just above threshold, or equity-funded Breach risk — ratio significantly over threshold; transfer embargo possible

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 →

Figures are illustrative estimates drawn from published accounts, Companies House filings and public reporting. Revenue figures are mostly from 2023/24 or 2024/25 accounts; wage bill estimates are from Capology and FootballLeagueWorld (March 2026). SCMP ratio = estimated annual wage bill ÷ most recent reported revenue. For promoted clubs (Bradford, Doncaster, Port Vale, AFC Wimbledon) actual L1 revenue will be higher than the L2 baseline used here. estimated figures are derived; reported figures are from named published sources. Last reviewed 2026-05-17.