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. Compliance is checked at the mid-season and end-of-season submission dates — see the SCR and SCMP calendar. 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 |
|---|---|---|---|---|---|
| Leicester City vs Sheff Wed P R | £186.5m reported | £36.4m estimated | 20% | 65% | Within — watch |
| AFC Wimbledon vs MK Dons | £10.2m reported | £3.2m estimated | 31% | 50% | Well within limit |
| Sheffield Wednesday vs Leicester vs Oxford R | £26.3m reported | £8.5m estimated | 32% | 65% | Within limit |
| Cambridge United vs Peterborough | £9.2m reported | £3m estimated | 33% | 50% | Well within limit |
| Peterborough United vs Cambridge | £15.9m reported | £5.9m estimated | 37% | 50% | Well within limit |
| Barnsley | £10.3m reported | £4m estimated | 39% | 50% | Within — watch |
| Oxford United vs Sheff Wed R | £19m reported | £9m estimated | 47% | 65% | Equity-funded |
| Luton Town | £20m estimated | £9.6m estimated | 48% | 50% | Within — watch |
| Doncaster Rovers | £6.6m estimated | £3.5m estimated | 53% | 50% | Marginal |
| Bradford City vs Huddersfield | £8.7m reported | £4.7m estimated | 54% | 50% | Within — watch |
| Bromley | £5.3m reported | £2.9m estimated | 55% | 50% | Within — watch |
| Leyton Orient | £9.4m reported | £5.5m estimated | 58% | 50% | Equity-funded |
| Stockport County vs Wigan | £11.5m reported | £7m estimated | 61% | 50% | Equity-funded |
| Huddersfield Town vs Bradford | £10.6m reported | £7.7m estimated | 73% | 50% | Equity-funded |
| Reading vs Wycombe | £9.8m reported | £7.6m estimated | 77% | 50% | Equity-funded |
| Wigan Athletic vs Stockport | £7.3m reported | £6m estimated | 83% | 50% | Equity-funded |
| Burton Albion | £6.4m reported | £5.6m estimated | 87% | 50% | Equity-funded |
| Blackpool | £8.8m reported | £8.1m estimated | 92% | 50% | Breach risk |
| Wycombe Wanderers vs Reading | £7.1m reported | £7.9m estimated | 112% | 50% | Equity-funded |
| Milton Keynes Dons vs AFC Wimbledon | £5.6m reported | £7.8m estimated | 141% | 50% | Equity-funded |
| Plymouth Argyle | £28.8m reported | £6.8m estimated | — | 50% | No data |
| Mansfield Town | - estimated | £6.1m estimated | — | 50% | No data |
| Stevenage | - estimated | £5.6m estimated | — | 50% | No data |
| Notts County | - estimated | £5.2m estimated | — | 50% | No data |
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 2026/27 is 50%. Clubs relegated from the Championship in 2025/26 — Oxford, Leicester and Sheffield Wednesday (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) — Leicester City still receive Premier League parachute payments in 2026/27 (their second parachute year), which inflate the turnover SCMP is measured against and make a £36m wage bill look compliant. Luton's parachute ended after 2025/26, which is why their stored ratio should be read as historical. The 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, and the Premier League runs its own 85% / 115% version. 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 (2026/27) |
|---|---|
| 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: - 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 →