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The Premier League’s Profitability and Sustainability Rules (PSR) limited how much a club could lose over a rolling three-year assessment period. They were not a straightforward cap on transfer spending: the calculation used adjusted earnings before tax, allowed specified costs to be added back, and reduced the loss threshold for seasons spent in the Championship. PSR applied through 2025/26; the Premier League says Squad Cost Ratio (SCR) and Sustainability and Systemic Resilience (SSR) replaced it from 2026/27.
What PSR measured
PSR compared a club’s aggregate adjusted earnings before tax across three years with its permitted loss threshold. The Premier League defines adjusted earnings before tax as profit or loss after depreciation and interest but before tax, with certain eligible costs added back. That adjustment means the PSR figure could differ from a club’s headline net loss.
Because the measure focused on adjusted losses rather than transfer spending alone, a club’s transfer activity was only part of the wider financial picture.
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In ordinary circumstances, the League combined the adjusted earnings before tax figures for the three seasons in the assessment period. Covid-era amendments changed the treatment of the 2019/20 and 2020/21 figures: those seasons were averaged in relevant assessment periods. The Premier League’s PSR summary describes this historic calculation and its amendments: Premier League PSR overview.
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Costs that could be added back
The Premier League identified specified expenditure eligible for add-back, including investment in infrastructure, community work, women’s football, and youth development, as well as depreciation of tangible fixed assets. Covid-related costs were exceptionally eligible for add-back for 2019/20, 2020/21, and 2021/22. This was a defined adjustment to the calculation, not a general exemption for any spending a club chose to classify as investment. See the League’s explanation of the permitted adjustments: Premier League PSR overview.
What was the £105 million PSR limit?
The standard maximum loss was £105 million across the relevant assessment period, before reductions for seasons the club had spent in the Championship. The Premier League’s 2024 explanation describes this as the ordinary threshold, not an annual allowance: Premier League PSR rules summary.
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For every Championship season in the assessment period, the permitted loss threshold fell by £22 million. For example, Nottingham Forest’s threshold for the period ending in 2022/23 was £61 million after two Championship seasons, according to the Premier League’s case-related explanation: Premier League explanation of Nottingham Forest’s PSR case.
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- The Premier League Board could investigate a suspected breach and issue a complaint.
- The complaint could be referred to an independent Commission, which decided whether a breach had occurred.
- If the Commission found a breach, it determined an appropriate sanction. The League listed fines, points deductions, and other sporting sanctions among the available outcomes.
- Decisions could be challenged under the League Rules.
Everton’s case illustrates the potential sporting impact: for its breach relating to the period ending in 2021/22, an initial 10-point deduction was reduced to six points on appeal. The example does not establish that every PSR breach received the same sanction; outcomes depended on the case and its procedural history. The Premier League’s case material describes the process and outcome: Premier League statement on Everton’s PSR appeal.
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What replaced PSR, and when?
PSR remained in operation during 2025/26. From the start of 2026/27, the Premier League says it no longer applies to new seasons; SCR and SSR took over. The League says it retains the ability to investigate and enforce PSR matters relating to 2025/26 and earlier seasons. Its transition explainer is dated 21 July 2026: Premier League explainer on the new financial system.
| System | What it measures | Time horizon |
|---|---|---|
| PSR | Aggregate adjusted profit or loss, with specified adjustments | Rolling three-year assessment |
| SCR | On-pitch costs, capped at 85% of football-related revenue and net profit or loss from player sales, subject to additional rules and headroom | Season-based monitoring and tests |
| SSR | Three financial-resilience tests for short-, medium-, and long-term health | Short-, medium-, and long-term financial tests |
The Premier League describes the new framework and its distinctions from PSR in its rules explainer: Premier League explainer on SCR and SSR. These systems address different questions: PSR tested aggregate adjusted losses, SCR focuses on specified on-pitch costs, and SSR assesses financial resilience. The old PSR framework can still matter when the League considers earlier seasons, even though it is no longer the system for new seasons from 2026/27.
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