How this site works
Methodology & disclaimer
What this site is
SCR Guide is an independent, non-commercial guide to the Premier League's and EFL's Squad Cost Ratio (SCR) rules and the EFL's Salary Cost Management Protocol (SCMP). It is run by a private individual and is not affiliated with, endorsed by, or connected to the EFL, the Premier League, or any football club.
Not financial or legal advice
Nothing on this site constitutes financial, legal, or investment advice. The figures are illustrative estimates intended to explain how the rules work in plain English. They should not be relied upon for any investment, commercial, or legal decision. If you need professional advice, consult a qualified adviser.
Where the figures come from
Revenue estimates are derived from each club's most recently published statutory accounts, which are publicly available via Companies House. Where accounts are not yet filed for the most recent season, figures are extrapolated from prior-year filings and publicly reported information.
Squad-cost estimates draw on published wage bills and, where available, transfer amortisation disclosures. These are the least reliable figures: clubs are not required to break out squad costs separately, so estimates involve judgment.
EFL rule parameters (thresholds, top-up limits, enforceable dates) are taken from official EFL statements and publicly reported decisions.
How the Squad Cost Ratio is calculated here
Denominator — adjusted football revenue. SCR is measured against revenue plus net profit on player sales, not headline turnover. Where we hold a club's player-trading figures we average them over the three most recent seasons, as the rules and most analysts do, so one outlier sales year doesn't flatter or punish the ratio. Rows without that history use headline revenue only, and the club page says which. Asset sales to owner-linked entities are excluded. Adjusted football revenue explained →
Numerator — squad cost. Player and head-coach wages, transfer amortisation and impairment, and agents' fees. Premier League clubs do not disclose that split; they publish total staff costs, which include admin, commercial and academy staff. So every Premier League squad cost is either anchored to a named analyst's published SCR estimate (Swiss Ramble, matchdayfinance, theesk.org, Greg Cordell) or composed from wages × an assumed playing-staff share (typically 75–80%) plus amortisation and agents' fees. Either way it is flagged estimated, and the club's note states the derivation.
Thresholds. Championship: 85% Green Threshold plus an owner equity top-up of up to - a season (- over three) — see the Championship SCR calculator. Premier League: 85% Green Threshold with no top-up, plus a 30% allowance giving a 115% Red Threshold in 2026/27; the allowance is cut by the size of any breach and rebuilds at 10 points a season, so from 2027/28 it differs club by club. Levies inside the band start in 2027/28; beyond the Red Threshold it is six points plus one per £6.5m over. League One uses SCMP, a 50% wage-to-turnover cap (65% in a club's first season after relegation) — try the SCMP calculator. Full definitions are in the glossary, and the compliance calendar sets out when each check happens during the season.
UEFA. Clubs in European competition are also bound by UEFA's squad cost rule — 70% green, 100% red, assessed to the calendar year, sanctioned with fines and squad-registration limits. We show it as a separate overlay on those clubs' pages; a club can pass one regime and fail the other.
Promoted clubs. A promoted club's last filed accounts are lower-division accounts. We never pair a lower-division revenue with a top-flight squad cost. Each row uses one basis — last filed accounts, or a published forward projection — and says so.
Transfermarkt values shown on some pages are market valuations of the squad, not a cost. They are a sanity check on the scale of our composed squad-cost figure, never an input.
Limitations
- SCR is calculated on adjusted football revenue, which differs from headline turnover. The adjustments are club-specific and not always publicly disclosed, so every figure here is illustrative rather than audit-grade.
- Accounts filed at Companies House typically lag by 9–18 months. Revenue positions change significantly with promotion, relegation, and parachute-payment cliffs.
- Figures marked estimated have not been separately verified against primary sources. Figures marked reported are drawn directly from filed accounts.
- This site is updated periodically. The date of the most recent review is shown in the banner at the top of every page.
About this site
SCR Guide is an independent site built to make EFL financial rules understandable to fans, journalists, and anyone who follows the Premier League, Championship or League One. It is not affiliated with, endorsed by, or connected to the EFL, the Premier League, or any football club. Revenue is generated through display advertising.
Corrections and contact
If you believe a figure is materially wrong, please get in touch at henry@kubikjonesdigital.com. Corrections are taken seriously and applied promptly.