Independent report

Annex B - methodological note

Updated 17 July 2023

Applies to England

Introduction

The following note outlines the methodology used to estimate the expected costs that women’s football clubs would face in the first year of implementation for each of the recommendations based on current minimum expenditure. The current expenditure is taken from the 2022-23 season minimum requirements for licensing at each tier. Different recommendations, if implemented, would be introduced in different years, so the figures reflect this.

Cost calculations in this note are based on certain assumptions (described below) and should only be seen as illustrative, aimed at demonstrating the potential costs of implementing certain recommendations if a club moved from the current minimum requirements to the recommended minimum requirements.

In reality the cost of uplifts in minimum licensing requirements will be less for many clubs than the figures stated in this note as they already exceed current minimum standards. For some clubs there will be no implementation costs as they already meet the recommended minimum standards. Further work by clubs and the Football Association (FA) will be needed to benchmark and/or understand wage rates at the time decisions are made.

For example, if every club is required to hire a performance psychologist ahead of one season, they may have to compete with each other and therefore offer higher salaries. This analysis is not designed to capture this. It captures what we expect the costs to clubs to be based on current cost assumptions, and does not take account of any behavioural changes in the demand and supply side of the labour market.

The methodology will lay out, for each recommendation:

  • the key assumptions
  • the existing requirements relevant to each recommendation
  • the estimated minimum costs to the clubs associated with implementing each recommendation, compared to the counterfactual

The counterfactual is what the situation would be without the introduction of the recommendations, i.e. the current level of requirements, prior to any recommendations being implemented.

Please note: throughout the following analysis, figures in the tables have been rounded to the nearest £1,000.

Recommendations

The full set of recommendations can be found in the main body of the review [LINK TO BE ADDED], but the recommendations where costings have been analysed are listed below.

Recommendation 3: both the Women’s Super League and Women’s Championship should become fully professional environments designed to attract, develop and sustain the best playing talent in the world.

3.1.1 Addressing the gulf in minimum operating standards between tiers 1 & 2, specifically minimum contact time.

Analysis: the analysis calculates the minimum costs that WC clubs will face to be brought up to standard with WSL clubs, by means of minimum contact time. The analysis shows the cost uplift of bringing WC players from their current 8-hour minimum contact time a week, firstly to a 16-hour minimum contact time by the 2024-25 season, and then to a 20-hour minimum contact time by the 2025-26 season.

Caveat to recommendation 3.1.1 costings: clubs will have 3 years from the 2025-26 season to introduce the 20-hour a week minimum contracts. In reality, some clubs may choose to introduce this by the 2025-26 season, and hence for this analysis we have assumed this will be the case.

3.1.2: Addressing the gulf in minimum operating standards between tier 1 & 2, specifically player salaries.

Analysis: the analysis has calculated the costs that WSL and WC clubs will face with the introduction of a salary floor based on the National Living Wage, by the 2025-26 season in the WSL, and in the longer term in the WC. However, this is an indicative cost and the exact value of the salary floor should be informed by consultation with players, clubs and international precedent.

3.2 All WSL and WC clubs to provide gold standard physical and mental health provision.

Analysis: the analysis separately shows example costing of introducing at least one full-time physiotherapist by the 2024-25 season, and example costing of introducing at least one full-time performance psychologist by the 2024-25 season.

Caveat to recommendation 3.2 costings: providing gold-standard physical and mental health provision will require more extensive intervention than the increase to a full-time physiotherapist and performance psychologist for players calculated above. These figures should be viewed as indicative of the cost of basic measures that could be considered as part of this gold standard package. The review expects the FA to benchmark best-in-class provision against physical and mental support provided in the men’s game and other sports. The package should be mandated following extensive consultation with experts, clubs, players and the player union.

Recommendation 6: clubs must better value and support their fans - the FA should raise minimum standards to enforce this

6.1 The FA should amend its licence requirements to require all clubs to have dedicated women’s football marketing resource.

Analysis: The analysis shows example costing of introducing at least one full-time marketing specialist by the 2025-26 season.

6.6 Women’s Super League and Women’s Championship clubs should each implement a supporter liaison officer.

Analysis: the analysis shows example costing of introducing at least one full-time supporter liaison officer by the 2025/26 season.

Recommendation WSL - current requirements WC - current requirements Year introduced WSL - cost uplift per club in first year WC - cost uplift per club in first year
3.1.1: Addressing the gulf in minimum operating standards - minimum contact time. Pre-season and season 20 hours per week between 9am-6pm Pre-season and season 8 hours per week 2024-25 N/A[footnote 1] 24-25: £113,000 25-26: £190,000
3.1.2: Addressing the gulf in minimum operating standards - player salaries. Pre-season and season 20 hours per week between 9am-6pm Pre-season and season 8 hours per week WSL: 2025-26 WC: Not specified yet - longer term (base year value given here) £348,000 N/A
3.2: All WSL and WC clubs to provide gold standard physical and mental health provision. Example costing for one full-time physiotherapist. Be in attendance at all training sessions and competition matches throughout the season and pre-season, provide or arrange equivalent services to players during off-season. Equivalent to 0.8 FTE Be in attendance at all training sessions and competition matches throughout the season and pre-season, provide or arrange equivalent services to players during off-season. Equivalent to 0.8 FTE 2024-25 £9,000 £9,000
3.2: All WSL and WC clubs to provide gold standard physical and mental health provision. Example costing for one full-time performance psychologist. Optional Optional 2024-25 £41,000 £41,000
6.1: The FA should amend its licence requirements to require all clubs to have dedicated women’s football marketing resource. Full-time 35-40 hours per week Minimum 21 hours 2025-26 £0 £23,000
6.6: WSL and WC clubs should each implement a supporter liaison officer. Not specified Not specified 2025-26 £42,000 £42,000

Cost uplift to clubs per year

The following table shows the cost uplift to each club per year from the base year (2023-24) to 2026-27. The cost shows the cost uplift to each club each year, i.e. the cost increase they will face compared to the counterfactual, where the counterfactual is what the situation would be without any recommendations being introduced. The salaries include a 2.5% per year salary increase.

A summary table of the cost uplift for each recommendation can be seen in the table below.

Women’s Super League recommendation Base year (2023-24) Year 1 (2024-25) Year 2 (2025-26)
3.1.2: Addressing the gulf in minimum operating standards - player salaries. £0 £0 £348,000
3.2: All WSL and WC clubs to provide gold standard physical and mental health provision. Example costing for one full-time physiotherapist. £0 £9,000 £9,000
3.2: All WSL and WC clubs to provide gold standard physical and mental health provision. Example costing for one full-time performance psychologist. £0 £41,000 £42,000
6.1: The FA should amend its licence requirements to require all clubs to have dedicated women’s football marketing resource. £0 £0 £0
6.6: WSL and WC clubs should each implement a supporter liaison officer. £0 £0 £42,000
Women’s Championship recommendation Base year (2023-24) Year 1 (2024-25) Year 2 (2025-26)
3.1.1: Addressing the gulf in minimum operating standards - minimum contact time. £0 £113,000 £190,000
3.1.2: Addressing the gulf in minimum operating standards - player salaries. N/A N/A N/A
3.2: All WSL and WC clubs to provide gold standard physical and mental health provision. Example costing for one full-time physiotherapist. £0 £9,000 £9,000
3.2: All WSL and WC clubs to provide gold standard physical and mental health provision. Example costing for one full-time performance psychologist. £0 £41,000 £42,000
6.1: The FA should amend its licence requirements to require all clubs to have dedicated women’s football marketing resource. £0 £0 £23,000
6.6: WSL and WC clubs should each implement a supporter liaison officer. £0 £0 £42,000

Methodology

Overarching assumptions

Salary calculations

Assumptions

Hourly wage assumptions:

Minimum weekly contract hours:

  • WSL: 20 hours
  • WC: 8 hours

Number of contracted weeks per year:

  • Current: 42 weeks (36 week season + 6 week pre-season)

Matchday pay:

  • Based on 88 hours per season (4 hours per matchday * 22 matchdays)

Employer non-wage labour cost:

  • 22% based on RPC guidance. This includes non-wage labour costs, for example employers’ national insurance contributions.[footnote 4]

Salaries and costs based on the above assumptions

The following salaries and costs are used for the cost calculations for some of the recommendations, where specified. These values are the salaries for the base year (2023-24), and are used as the counterfactuals, i.e. before any recommendations are introduced.

  • Annual player salaries including matchday pay[footnote 5]:
    • WSL: £9,670 [20 hour a week contract]
    • WC: £4,418 [8 hour a week contract]
  • Total annual cost to employer (player salary with matchday pay + 22% uplift)[footnote 6]
    • WSL player cost: £11,797
    • WSL squad cost (25 players): £294,928
    • WC player cost: £5,390
    • WC squad cost (25 players): £134,751

To note, these are hypothetical costs. There is evidence from the club accounts published on Companies House and the Deloitte 2023 Annual Review of Football Finance report that some clubs, particularly in the WSL, are paying wages far above the minimum requirements. In this case the introduction of a salary floor would have minimal impact on club finances.

The report also provides evidence that there is a large and growing range in the wage costs paid by clubs, with the range in wage costs across WSL clubs increasing to £3.6m in 2021/22. The review has heard that wages in the Women’s Championship can be significantly lower. As one of the aims of these recommendations is to ensure minimum standards provide a solid foundation in which players can work and thrive in football, the calculations relate to minimum requirements.

Salary increases year-on-year

In order to calculate costs where the recommendation will be implemented in future years, the following assumptions have been made.

  • Since 2018, the average annual growth in the national living wage has been 5.91%.[footnote 7] Therefore, this has been applied to the future costs for recommendation 3.1.
  • Since April 2017[footnote 8], the average annual percentage growth in gross median weekly earnings in the private sector has been 3.1%.[footnote 9] Therefore, this has been applied to the future costs for recommendations 3.2, 6.1 and 6.6.

Recommendation 3

Recommendation 3: both the Women’s Super League and Women’s Championship should become fully professional environments designed to attract, develop and sustain the best playing talent in the world.

Recommendation 3.1.1 - addressing the gulf in minimum operating standards between tiers 1 and 2, specifically minimum contact time.

Analysis

The analysis calculates the minimum costs that WC clubs will face to be brought up to standard with WSL clubs, by means of minimum contact time. The analysis shows the cost uplift of bringing WC players from their current 8-hour minimum contact time a week, firstly to a 16-hour minimum contact time by the 2024-25 season, and then to a 20-hour minimum contact time by the 2025-26 season.

Caveat (recommendation 3.1.1): clubs will have 3 years from the 2025-26 season to introduce the 20-hour a week minimum contracts. For this analysis, we have assumed that they choose to introduce this by the 2025-26 season, as some clubs may choose this and therefore the costings should be reflective of this.

Women’s Super League Women’s Championship
Current requirement Pre-season and season 20 hours per week between 9am-6pm. Pre-season and season 8 hours per week.  
Counterfactual Players have 20 hours per week contracted. At National Living Wage this is equivalent to £11,797 per year for employer costs (includes 22% uplift). Players have 8 hours per week contracted. At National Living Wage this is equivalent to £5,390 per year for employer costs (includes 22% uplift).  

Methodology

For WSL squads, the cost to clubs will be the same as the counterfactual, as they already have a minimum 20 hour weekly contracts, so this recommendation will not increase costs for them.

For WC squads, their current costs are £134,751 per squad per season, in the base year, 2023-24. This is based on the 8-hour minimum contract.

The cost of a 16-hour minimum contract per player is calculated the same way as the counterfactual 8, and 20-hour minimum contracts, at statutory National Living Wage for 42 weeks a year plus matchday pay.[footnote 10] The total cost to employer is [£9,661*25 players] = £241,536 per squad per season, in the base year 2023-24.

The cost of a 20-hour minimum contract is £294,928 per squad per season in the base year (2023-24).

The total cost is from the recommendation being introduced, and this is applicable to WC clubs. In 2024-25 this is the total cost of a 16-hour minimum contract, and in 2025-26 this is the total cost of a 20-hour minimum contract.

The cost uplift in 2024-25 is the difference between the 16-hour minimum contract and the 8-hour minimum contract. The cost uplift in 2025-26 is the difference between the 20-hour minimum contract and the 8-hour minimum contract.

An annual salary increase of 5.91% has been included in these costs, as this is the average annual growth rate of the National Living Wage since 2018.

Estimated minimum costs

WSL (2024-25) WC (2024-25) WC (2025-26)
Total cost N/A £256,000 £350,000
Counterfactual cost N/A £143,000 £160,000
Cost uplift N/A £113,000 £190,000

Recommendation 3.1.2 - addressing the gulf in minimum operating standards between tiers 1 and 2, specifically player salaries.

Analysis

The analysis has calculated the minimum costs that WSL and WC clubs will face with the introduction of a salary floor based on the Living Wage Foundation’s UK National Real Living Wage, by the 2025-26 season in the WSL, and in the longer term in the WC. However, this is an indicative cost and the exact value of the salary floor should be informed by consultation with players, clubs and international precedent.

All WSL players will have a salary floor by the 2025-26 season. All WC players should have a salary floor when revenues render it sustainable.

Women’s Super League Women’s Championship
Current requirement Pre-season and season 20 hours per week between 9am-6pm Pre-season and season 8 hours per week  
Counterfactual Players have 20 hours per week contracted. At National Living Wage this is equivalent to £11,797 per year for employer costs (includes 22% uplift). Players have 8 hours per week contracted. At National Living Wage this is equivalent to £5,390 per year for employer costs (includes 22% uplift).  

Methodology

From the salary calculations described in the start of the methodology section, the current cost (counterfactual) to clubs per squad are:

WSL: £294,928 per year.

WC: £134,751 per year.

To earn a salary floor, it is assumed that players earn the equivalent of a full-time employee regardless of contracted hours. The calculations of what a full-time employee would earn are based on a standard contract of 35 hours per week, for 52 weeks a year, at the UK National Real Living Wage. A standard contract has been used to illustrate the cost of paying players like a full-time employee.

The total salary per player calculated is [35 hours£10.9052 weeks =] £19,838. Adding 22% non-wage labour costs, total cost to employers is £24,202 per player, in the base year (2023-24).

The total squad cost for 25 players is [£24,202*25 players =] £605,059, in the base year. The total squad cost will increase each year with the assumed 2.5% salary increase.

A 5.91% annual salary increase has been included in these costs as this is the average annual growth rate of the National Living Wage since 2018.

As it is not specified when the salary floor will be implemented for the WC, the nominal, base year value is used. In reality, these figures will be subject to annual increases in salary for when it is introduced.

Estimated minimum costs

WSL (2025-26) WC (Nominal, base year value)[footnote 11]
Total cost £679,000 £605,000
Counterfactual cost £331,000 £135,000
Cost uplift £348,000 £470,000

Recommendation 3.2 - all WSL and WC clubs to provide gold standard physical and mental health provision.

Analysis

The analysis shows example costing of introducing at least one full-time physiotherapist by the 2024-25 season.

Current requirement Be in attendance at all training sessions and competition matches played by the club throughout the season and pre-season, as well as providing or arranging equivalent services to players during the off season to ensure continuity of treatment. Equivalent to 0.8 FTE.
Assumption The median salary for a physiotherapist in the UK, taken from the ASHE database[footnote 12] is £35,013. Adding 22% employer non-wage labour costs, this has an estimated cost to employers of £42,716, in the base year 2023/24.
Counterfactual 0.8 FTE = £34,173

Methodology

The cost increase to clubs is the difference between the total cost of having a performance physiotherapist full-time (£42,716 in the base year), and having one for 0.8FTE (£34,173 in the base year), for both WSL and WC clubs.

The cost uplift to clubs is the minimum cost we expect clubs to face compared to the counterfactual, in the first year of the recommendation being introduced, which is by the 2024-25 season.

Calculations for this recommendation have used the annual percentage of growth in gross median weekly earnings in the private sector since April 2017. The average growth rate for this period is 3.1%.

Estimated minimum costs

WSL (2024-25) WC (2024-25)
Total cost £44,000 £44,000
Counterfactual cost £35,000 £35,000
Cost uplift £9,000 £9,000

Recommendation 3.2 - all WSL and WC clubs are to provide gold standard physical and mental health provision

Analysis

The analysis shows example costing of introducing at least one full-time performance psychologist by the 2024-25 season.

Current requirement It is optional for clubs to have a performance psychologist.  
Counterfactual Clubs have no performance psychologists.  
Assumption The median salary of a psychologist, taken from the ASHE database[footnote 13], is valued at £32,450. Adding 22% employer non-wage labour costs, this has an estimated cost to employers of £39,589, in the base year 2023/24.  

Methodology

The cost increase to clubs is the difference between the total cost of having a performance psychologist full-time (£39,589 in the base year), and not having one, for both WSL and WC clubs.

The cost uplift to clubs, is the minimum cost we expect clubs to face, in the first year of the recommendation being introduced, by the 2024-25 season.

Calculations for this recommendation have used the annual percentage of growth in gross median weekly earnings in the private sector since April 2017. The average growth rate for this period is 3.1%.

Estimated minimum costs

WSL (2024-25) WC (2024-25)
Total cost £41,000 £41,000
Counterfactual cost £0 £0
Cost uplift £41,000 £41,000

Recommendation 6

Recommendation 3: clubs must better value and support their fans - the FA should raise minimum standards to enforce this.

Recommendation 6.1 - the FA should amend its licence requirements to require all clubs to have dedicated women’s football marketing resource

Analysis

The analysis shows example costing of introducing at least one full-time marketing specialist by the 2025/26 season.

Women’s Super League Women’s Championship
Current requirement A full-time 35-40 hours per week. Minimum 21 hours per week.
Counterfactual The median salary for a marketing specialist in the UK, taken from the ASHE database[footnote 14] as a marketing manager, is £44,363. Adding 22% employer non-wage labour costs, this has an estimated cost to employers of £54,123, in the base year 2023/24. The median salary for a marketing specialist in the UK, taken from the ASHE database[footnote 14] as a marketing manager, is £44,363. Adding 22% employer non-wage labour costs, this has an estimated cost to employers of £54,123, in the base year 2023/24.
Assumption One full-time marketing specialist: £54,123. 0.6 FTE marketing specialist (21/35 hours per week): £32,474.

Methodology

The cost increase is the difference between the total cost of having a marketing specialist full-time (£54,123 in the base year), and the counterfactuals:

  • WSL: already having one full-time (£54,123), or
  • WC: already having one for 0.6 FTE (£32,474), both in the base year, 2023-24.

As WSL teams already have one full-time marketing specialist, the cost uplift to them is £0.

The cost uplift to clubs in the WC, is the minimum cost we expect clubs to face, in the first year of the recommendation being introduced, by the 2025-26 season.

Calculations for this recommendation have used the annual percentage of growth in gross median weekly earnings in the private sector since April 2017. The average growth rate for this period is 3.1%.

Estimated minimum costs

WSL (2025-26) WC (2025-26)
Total cost £58,000 £58,000
Counterfactual cost £58,000 £35,000
Cost uplift £0 £23,000

Recommendation 6.6 - Women’s Super League and Women’s Championship clubs should each implement a supporter liaison officer

Analysis

The analysis shows example costing of introducing at least one full-time supporter liaison officer by the 2025/26 season.

Current requirement Not specified.  
Counterfactual Taken from Glassdoor[footnote 15], the average salary for a supporter liaison officer in the UK is £32,328. Adding 22% employer non-wage labour costs, this has an estimated cost to employers of £39,440, in the base year 2023/24.  
Assumption No supporter liaison officer.  

Methodology

The cost increase is the difference between the total costs of having a supporter liaison officer (£39,440 in the base year, 2023-24) and not having one, for both WSL and WC clubs.

The cost uplift to clubs, is the minimum cost we expect clubs to face, in the first year of the recommendation being introduced, by the 2025-26 season.

Calculations for this recommendation have used the annual percentage of growth in gross median weekly earnings in the private sector since April 2017. The average growth rate for this period is 3.1%.

Estimated minimum costs

WSL (2025-26) WC (2025-26)
Total cost £42,000 £42,000
Counterfactual cost £0 £0
Cost uplift £42,000 £42,000
  1. The table does not include a cost to implement a salary floor in the Championship as any figure would be subject to any annual rise in wages. The nominal cost of introducing a salary floor from current estimated expenditure is £470,000. 

  2. GOV.UK, National Minimum Wage and National Living Wage rates, viewed July 2023 

  3. Living wage foundation, What is it?, viewed July 2023. The calculations relate to the UK National Real Living Wage. This should not be interpreted as an endorsement of the Real Living Wage for a salary floor. Rather, this note has used it to illustrate the potential costs of a salary floor. The exact value of a salary floor should be determined in consultation with players and clubs and take into account international precedent. 

  4. RPC (2019), RPC guidance note on ‘implementation costs’ 

  5. Player annual salary was calculated by multiplying the minimum contact hours by the National Living Wage and adding on matchday pay. For the WSL this equates to: [20 hours£10.4242 weeks =] £8,752.80 plus matchday earnings [11 teams to play against2 matches per team4 hours per game = 88 hours per season*10.42 = £916.96] for a total minimum annual salary of £9,669.76. The figure shown above is rounded to the nearest pound. Exact salaries may be higher as cup fixtures have not been included in these calculations. This is because the number of cup fixtures can vary significantly. 

  6. The total cost to employers of each player was calculated by adding a 22% employer costs to the annual player salary. For the WC employers costs may be: [£4,418.081.22] = £5,390.06. The figure shown above is rounded to the nearest pound. To calculate the squad cost there is an assumption that a squad contains 25 players. The cost to the employer figure is then multiplied by 25. For the WC this equates to: [£4,418.081.22*25 =] £134,751.44. The figure above is rounded to the nearest pound. 

  7. National Living Wage Rates 

  8. April 2017 has been used as it encapsulates the last 6 recorded periods (at time of analysis) 

  9. ONS (2022), Employee Earnings in the UK: 2022 

  10. This applies the same method as the calculation of the current cost of 20 hour contracts in the WSL. Player annual salary was calculated by multiplying the 16 hours of contact time by the National Living Wage and adding on matchday pay. For the 16 hours of contact time, this equates to: [16 hours£10.4242 weeks =] £7,002.24 plus matchday earnings [11 teams to play against2 matches per team4 hours per game = 88 hours per season10.42 = £916.96] for a total minimum annual salary of £7,919.20. The total cost to employers of each player was calculated by adding a 22% employer costs to the annual player salary and multiplying the total by 25 to represent the cost of a squad. This equates to [£7919.201.22*25] = £241,535.60. The figure shown above is rounded to the nearest pound. Exact salaries may be higher as cup fixtures have not been included in these calculations. This is because the number of cup fixtures can vary significantly. 

  11. In this note recommendations ‘3.1.1: Addressing the gulf in minimum operating standards between tiers 1 and 2, specifically minimum contact time’ and ‘3.1.2: Addressing the gulf in minimum operating standards between tiers 1 and 2, specifically player salaries’ are calculated separately. The nominal, base year value assumes an increase from current expenditure straight to the introduction of a salary floor. In reality, implementation costs would be significantly lower for Championship clubs if recommendation ‘3.1.1: Addressing the gulf in minimum operating standards between tiers 1 and 2, specifically minimum contact time’ is accepted. This is because Championship clubs will increase their contact time to 20 hours and then implement a salary floor, therefore, when a salary floor is introduced the costs would be similar to those described for introducing a salary floor in the WSL

  12. ONS (2022), Earnings and hours worked, occupation by four-digit SOC: ASHE Table 14 (Excel sheet Table 14.7a) 

  13. ONS (2022), Earnings and hours worked, occupation by four-digit SOC: ASHE Table 14 (Excel sheet Table 14.7a) 

  14. ONS (2022), Earnings and hours worked, occupation by four-digit SOC: ASHE Table 14 (Excel sheet Table 14.7a)  2

  15. Glassdoor (2023), Supporter Liaison Officer Salaries in United Kingdom