The Tool Desk
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Which rules apply in 2026/27?
The Premier League’s SCR and SSR took full effect at the start of the 2026/27 season. PSR no longer applies to that season, although it remains relevant to Premier League seasons through 2025/26 and to enforcement matters concerning those seasons. The league ran SCR in shadow during 2025/26 while clubs remained subject to PSR.
UEFA’s financial sustainability rules apply to licensees subject to its club-competition requirements. A Premier League club does not have to qualify for Europe to face the Premier League’s domestic rules; if it participates in a UEFA competition, it must also satisfy the UEFA requirements that apply to it.
How the main requirements compare
| Area | Premier League, 2026/27 | UEFA club competitions |
|---|---|---|
| Who is covered | Premier League clubs under league rules, whether or not they play in Europe. | Licensees subject to UEFA club-competition rules. A Premier League club in a UEFA competition must also meet the relevant UEFA requirements. |
| Squad-cost headline | 85% green threshold, calculated using football-related revenue and net profit or loss from player sales. The system also includes additional headroom and a red-threshold mechanism. | Maximum squad-cost ratio of 70% for clubs subject to UEFA’s club-competition licensing rules. |
| What the ratio measures | A focused measure of on-pitch squad costs. It is distinct from the former PSR approach, which assessed overall adjusted earnings. | Relevant persons’ employee benefit expenses, amortisation or impairment of their costs, and certain agent, intermediary and connected-party costs, divided by adjusted operating revenue plus player-sale and other transfer income or expenses. |
| Calculation and monitoring period | Seasonal. The league and each club agree revenue estimates at the start of the season; the compliance test takes place on 1 March, with later confirmation checks in specified cases. | A licence-season rule using calculation periods principally ending on 31 December: 12 months for most inputs, and 36 months, prorated to 12 months, for profits or losses on disposal of player registrations. |
| Other financial safeguards | SSR comprises Working Capital, Liquidity and Positive Equity tests. The Premier League says these are conducted annually on 7 July, with possible further review after a Call-In Event. | UEFA’s framework has solvency, stability and cost-control pillars. Solvency includes controls on overdue payables; stability uses the football-earnings rule; cost control is the squad-cost limit. |
| Enforcement | The league describes potential levies, levy-offset rules and a multi-year allowance; outcomes depend on the applicable test and rule conditions. Levies begin for breaches in 2027/28, with transition relief described for that first levy season. | UEFA describes financial disciplinary measures for squad-cost breaches. Additional disciplinary measures may be possible for a significant breach. |
Why 85% and 70% are not directly comparable
The percentages are headline limits within different accounting frameworks. UEFA’s rules specify their own cost categories, revenue base and calculation periods; the Premier League SCR uses its own defined inputs and seasonal monitoring process. So it is misleading to treat the figures as if they were calculated from identical costs and revenue, or to assume that passing one test means passing the other.
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For a club subject to both systems, the practical question is not which percentage takes precedence. The club must assess its position under each applicable rule set, using that system’s own definitions and reporting periods. The Premier League’s higher headline threshold does not override UEFA’s limit for a UEFA licensee.
The extra controls matter as much as the ratio
Premier League: SCR plus resilience tests
SCR is the league’s squad-cost control. SSR adds tests intended to address financial resilience: Working Capital, Liquidity and Positive Equity. These are separate elements of the domestic framework, so comparing only the SCR percentage with UEFA’s squad-cost limit leaves out part of the Premier League rules.
Rank #2
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UEFA: solvency, stability and cost control
UEFA’s framework is broader than its 70% squad-cost ceiling. Its three pillars cover solvency, stability and cost control. The solvency pillar includes overdue-payables controls, while the stability pillar uses the football-earnings rule. A squad-cost comparison alone therefore does not describe every UEFA financial requirement.
What changed from the old PSR system?
Under the prior Premier League PSR approach, the league assessed aggregate adjusted earnings before tax over a rolling three-year period, with permitted add-backs for specified costs. That is different from the current SCR, which focuses on squad costs and operates on a seasonal basis. The 85% SCR headline threshold should not be applied retrospectively to PSR seasons.
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Rank #3
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UEFA’s official financial-sustainability overview describes the permanent 70% squad-cost ceiling after transitional thresholds of 90% in 2023/24 and 80% in 2024/25. Those transition figures belong to UEFA’s earlier implementation period, not to the Premier League PSR rules.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to read claims about breaches
A headline ratio on its own does not establish that a club has breached a rule or determine its sanction. The relevant competition’s definitions, reporting perimeter, accounting facts, applicable edition of the rules and enforcement decision all matter. The Premier League describes conditional levy mechanisms and UEFA describes disciplinary measures, but a particular consequence cannot be inferred from the threshold alone.
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UEFA’s historical financial figures also concern European top-division clubs collectively, not Premier League-only outcomes: its financial-sustainability overview reports net losses of €1.6 billion in 2009, a profit of €140 million in 2018, and cumulative losses of €7 billion following COVID-19’s financial impact, as reported in its 2022 explainer. These figures provide context for UEFA’s policy, not a direct comparison of Premier League and UEFA club results.
Quick Recap
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