The Premier League’s £105 million PSR limit is a legacy rule, not the limit for the current 2026/27 season. PSR remained in force through 2025/26, measuring adjusted losses across a rolling three-year period. From 2026/27, the League replaced it for current-season compliance with the Squad Cost Ratio (SCR) and Sustainability and Systemic Resilience (SSR) rules. The League can still pursue alleged PSR breaches relating to periods ending in 2025/26 or earlier.
When did PSR end, and what applies now?
The change happened by season. The Premier League’s 21 November 2025 announcement said the existing PSR would remain in place for the rest of 2025/26. SCR and SSR took over from the start of 2026/27. The League also retained the power to begin or continue enforcement for PSR periods ending no later than 2025/26, so the change did not erase potential cases from earlier seasons.
For 2025/26, clubs still had to comply with PSR. The League gathered SCR information in shadow form that season, without enforcing SCR against clubs. From 2026/27, SCR and SSR govern current-season compliance. The League announced the new system on 21 November 2025; it said clubs supported SCR and SSR, while there was insufficient support for Top to Bottom Anchoring.
The detailed rules are in Appendices 2 and 3 of the Premier League Handbook 2026/27, published on 31 July 2026. The League’s public summaries explain the framework, but the Handbook is the controlling source for technical definitions, calculations, exceptions, timetables and appeals.
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How much could a club lose under PSR?
Under the ordinary PSR assessment, the headline allowable loss was £105 million over the relevant three-year period. That limit fell by £22 million for every season the club spent in the Championship within that period. The following figures apply the Premier League’s formula to the number of Championship seasons in the assessment period:
| Championship seasons in the period | PSR allowable-loss ceiling |
|---|---|
| 0 | £105 million |
| 1 | £83 million |
| 2 | £61 million |
| 3 | £39 million |
These are ceilings for adjusted aggregate earnings, not a simple allowance to spend or a direct comparison with a club’s statutory net loss. The three-year period and the accounting adjustments both matter.
What counted as an allowable loss?
PSR began with profit or loss after depreciation and interest but before tax, then applied permitted adjustments to calculate adjusted earnings. The League’s examples of allowable add-backs include spending on infrastructure, community work, women’s football and youth development, as well as depreciation of tangible fixed assets. For 2019/20, 2020/21 and 2021/22, COVID-related costs were exceptionally permitted as add-backs.
Because of those adjustments, statutory net loss alone does not show whether a club was within PSR. A club’s PSR position depended on the League’s adjusted-earnings calculation across the assessment period, including which costs qualified for add-back treatment.
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How did PSR reporting periods work?
PSR was assessed annually using a rolling three-year period. Each assessment aggregated adjusted earnings for the relevant seasons rather than applying a single-season squad-spending ratio. The Premier League’s COVID-affected example combined figures for 2022/23 and 2021/22 with the average of the 2019/20 and 2020/21 figures.
That COVID example is a specific treatment for the affected seasons, not a general alternative to the normal three-year assessment. In particular, the averaging method should not be read as meaning clubs could routinely choose which years to count.
How were PSR breaches handled?
The Premier League’s standard directions aimed to resolve PSR cases in the season when the complaint was made, with sanctions issued before the following Annual General Meeting. Independent Commissions determined whether a breach had occurred and what sanction applied. Possible outcomes included a fine, a points deduction or another sporting measure. The League published decisions after proceedings had concluded.
Those historical enforcement arrangements remain relevant to alleged PSR breaches from periods ending in 2025/26 or earlier. They are distinct from the monitoring and consequences built into the replacement SCR system.
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What does the current Squad Cost Ratio measure?
SCR compares defined on-pitch squad costs with football-related revenue plus net profit or loss from player sales. The Premier League’s standard green threshold is 85%, and SCR operates season by season rather than across a rolling three-year period.
The League’s summary identifies these costs as part of the ratio:
- Wages for contracted players and head coaches.
- Agents’ fees.
- Transfer-fee amortisation or impairment.
Administrative and commercial staff costs are excluded, as are costs for assistant coaches and other members of the coaching team. Football-related revenue includes club-generated commercial and matchday income, net profits from non-football events at a stadium, central distributions and competition income. Women’s-team and academy income is included, while their costs are not.
The 85% figure is the Premier League’s standard domestic green threshold. The League’s 2025 explanation also notes UEFA’s 70% threshold for clubs competing in UEFA competitions. A Premier League club in Europe must satisfy the applicable UEFA rule as well as the domestic requirements; the two percentages belong to different systems.
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When is SCR checked, and what happens above 85%?
The League’s explainer describes monitoring in October and an SCR Compliance Test on 1 March. Clubs agree estimated revenue inputs with the League before the season. Those pre-agreed figures allow in-season monitoring without immediately recalculating the test for every revenue change.
- At or below 85%: the club passes the green threshold without further action.
- Above green but below red at the 1 March test: the club is checked against actual revenue and costs in the June Accounts Confirmation Test. If it is still above 85%, an October true-up follows.
- Above the club’s red threshold at the 1 March test: the club faces a sporting sanction.
Every club initially receives an allowance of up to 30 percentage points above green, making the initial red threshold 115%. The allowance can shrink after a confirmation test if the club exceeds 85%: the excess reduces the allowance. For example, a club at 100% in season one has a 15-point allowance and a 100% red threshold in season two. If it reaches 101% in season two, it has exhausted that allowance and breached red.
A club that returns to compliance can rebuild its allowance by 10 percentage points for each qualifying season, up to the 30-point maximum. Unused headroom does not carry forward automatically.
The consequences depend on which threshold is crossed. A club between green and red can face a financial levy after confirmation; a club above red can face a sporting sanction. The League says SCR-related sporting sanctions are imposed in the season of the breach, but levies are payable only for breaches from 2027/28 onward. Thus SCR is in effect in 2026/27 even though levy payments do not begin for breaches until the following season.
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What do the SSR resilience tests cover?
SSR adds three financial-health checks that are separate from the SCR squad-cost ratio:
- Working Capital: checks short-term cash resources. The League’s 2026 public explainer describes a minimum of £12.5 million in projected cash balances and qualifying working-capital funds for each month of the season. Qualifying funds can include undrawn facilities, receivables and other funds accessible within 28 days.
- Liquidity: considers medium-term resilience over two seasons. The summary describes a zero-or-positive headroom requirement after an £85 million stress adjustment; the calculation includes 40% of the squad’s market value as a liquid asset.
- Positive Equity: assesses long-term balance-sheet health and excessive leverage. The public summary gives the test’s purpose but not enough detail to establish its full calculation or a club’s result; the exact assessment belongs to Appendix 3 of the Handbook.
The £12.5 million and £85 million amounts are parameters stated in the Premier League’s 2026 explainer. They are not alternative PSR loss limits.
How should fans interpret the numbers?
The key distinction is what each system measures and over what period. PSR tested adjusted whole-club profitability across three years, subject to add-backs and a Championship-related reduction in its headline loss ceiling. SCR instead compares defined squad costs with football-related revenue on a seasonal basis, with staged monitoring and a red threshold that can change as a club uses or rebuilds its allowance. SSR separately checks cash, liquidity and equity resilience.
For a historical PSR case, the relevant question is whether adjusted earnings for the applicable three-year period exceeded the club’s season-adjusted ceiling. For current compliance from 2026/27, the relevant questions are the club’s SCR ratio and allowance position, alongside the distinct SSR tests. The £105 million PSR figure should not be presented as the current 2026/27 limit.
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