The Uneven Field

The squad-cost ratio

The same percentage of football revenue. Different pounds.

From 2026/27 the Premier League’s green line is 85 per cent of defined football revenue. Squad cost, for this measure, covers contracted players and the head coach: pay, transfer amortisation and impairment, and agent costs under the recognition rules. It includes contracted players who are not in the matchday squad. Assistant coaches and other non-playing staff are outside it, as are academy and women’s-team costs. Stadium investment is outside this measure.

The percentage is the same for every club. The pounds are not. On two hypothetical revenues, £600 million puts the green line at £510 million, and £150 million puts it at £127.5 million. That is the shape of the permission. It is not a finding that any club breached the line, and not a finding that a club with less revenue has no route up.

The allowance above the green line, the levy and the points are not worked here. The calculator applies the published rules to figures a reader types. It is an illustration, not the League’s calculation. Who Gets to Spend sets the measure out. Neither is Essay Four of the series, which is not yet published.