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ARTICLE · 30 DECEMBER 2025

Goodbye PSR, Hello SCR: The Premier League's Financial Evolution

The Premier League is preparing for a major shake-up in its financial regulations. From the 2026/27 season, the long-standing Profitability and Sustainability Rules (PSR) will be replaced by two new frameworks...

United KingdomFinance and Banking

The Premier League is preparing for a major shake-up in its financial regulations. From the 2026/27 season, the long-standing Profitability and Sustainability Rules (PSR) will be replaced by two new frameworks called the Squad Cost Ratio (SCR) and Sustainability and Systemic Resilience (SSR).1 This change marks a fundamental shift in how clubs are monitored and could have far-reaching consequences for the game.

How Does it Work?

PSR focused on limiting overall losses, ensuring clubs did not spend too far beyond their means. But the new SCR model takes a different approach. Instead of looking at a club's total profit or loss, it focused in on a club's on-pitch spending compared to what it earns from football activities.

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