Current planning ratioWithin threshold
57.4%70%
€5.2M estimated annual headroom
Free tool for club CFOs, finance teams and sporting directors
Build an annual squad-cost register, calculate planning headroom, identify contract-expiry concentrations and test the effect of a proposed signing. Import or export the squad as CSV; all figures stay in your browser.
Use the accounting perimeter and reporting periods applicable to your club.
5 players · annual reporting values
| Player | Employee costs | Amortisation | Agent costs | Book value | Contract end | |
|---|---|---|---|---|---|---|
| Squad total | €12.5M | €6.6M | €385K | €14.7M | ||
€5.2M estimated annual headroom
Test the annual effect before approving a deal.
€685K above threshold
Annual cost and carrying value attached to each expiry year.
Calculation
Planning numerator = relevant employee costs + player amortisation + net loan costs + agent, intermediary and connected-party costs.
Planning denominator = adjusted operating revenue + net disposal result, impairment and other relevant transfer income or expenses.
Squad cost ratio = numerator ÷ denominator. The threshold defaults to UEFA's current 70% defined limit and remains editable for internal or domestic planning.
Example
A club with a €40m planning numerator and €65m denominator has an illustrative squad-cost ratio of 61.5%.
At a 70% threshold, the permitted squad-cost amount is €45.5m, leaving €5.5m of annual planning headroom. A proposed signing adding €4m annually would raise the ratio to 67.7%.
Limits
Common questions
For a UEFA-oriented planning view, relevant employee costs can include gross wages, bonuses, signing and loyalty payments, image-rights payments, employer social charges, benefits and certain termination or third-party costs for relevant persons. Use figures reconciled to your accounting records.
The current UEFA calculation combines adjusted operating revenue with specified transfer-related results and adjustments. This planner groups those signed adjustments into one input so finance teams can reconcile their own calculation.
No. CSV import, editing and export happen in your browser. The tool does not upload or persist the squad data.
You can use the editable threshold and categories for internal scenario planning, but domestic rules may define costs, revenue and reporting periods differently. Treat the output as an analytical starting point.
Sources
These sources support the calculation and definitions used on this page:
Last reviewed: 31 August 2026