During the 2019/20 season, the NI Football League began a review of the Salary Cost Protocol (SCP) and the consideration of an updated model which would allow greater flexibility for clubs in relation to player salaries and income received.

SCP was introduced in 2011 to support sustainability and encouraged clubs to improve the standard of financial management by introducing a cap on player salaries based on a percentage of allowable income against key creditors, over a 2-year average.

Any new model considered will place a focus on preventing professional football clubs spending more than they earn in the pursuit of success and in doing so getting into financial problems which might threaten their long-term survival.

The review process was paused as clubs considered the financial impact of Covid-19 and on the request of the Premiership Management Committee the SCP was subsequently suspended prior to the 2020-21 season.

The suspension of SCP remains but other financial safeguards and checks, relating to going concern and overdue payables, remain through club licencing and monthly statutory reporting. As we emerge from the pandemic, the NI Football League will again consider an updated financial framework for both the development and sustainability of our clubs and leagues.