From Premiership Rugby, plenty to read
Amounts that are Included:
Salary, wage, fee, remuneration etc.
Bonus (match, win, year-end etc.)
National insurance
Loan (not paid back in full before end of SCY loan was made).
Child support / maintenance /school fees
Accommodation or holiday cost
Pension (incl. annuities)
Image Rights payments
Payment in connection with promotional, media or endorsement work
Payment for off-field activities for or on behalf of club
Signing on fee, transfer payment, relocation allowance or payment linked to transfer
Accommodation, holidays, cars, match tickets (other than 4 per match), clothing (other than training kit, official club blazers and other club wear), travel, membership fees, food and drink (other than at matches and training)
Payment in kind a player would not have received were not for his involvement with a Club
Redundancy/Compromise etc.
Agent Fees plus VAT & NI
Any 3rd Party & Connected Party (e.g. sponsor) payment unless demonstrated separate
Amounts that are Excluded:
International match fees, bonuses, etc.
Legitimate and reasonable expenses
Player’s personal private medical insurance including Rugby Care scheme
Benefit Year (testimonial)
Education fees (e.g. university tuition fees, joinery course fees etc.) for the player
A season long Loan Player x 3 players
A player who is Injured for the entire season
HOW IS IT MANAGED?
On-going monitoring and investigations
Throughout the year every Premiership Rugby Club is required to submit to the Salary Cap Manager within 28 days of signing full copies of all Contracts and arrangements for playing (employment) and non-playing (e.g. image rights) services. All documents relating to Loans and copies of any Contracts/written documents evidencing payments to Player Agents are provided. These submissions are reviewed on an on-going basis and the Salary Cap Manager has the ability to investigate any arrangement between a Player and a Club. Player interviews are carried out on a regular basis to support the management of the Salary Cap. There is also a formal whistle blowing policy.
Annual Audit
In July each pre-season every Premiership Rugby Club will provide the Salary Cap Manager for the new Season. This information is presented to the Board of Premiership Rugby. In September each season every Premiership Rugby Club provides the Salary Cap Manager with Certification setting out their spend during the previous Salary Cap Year. Both of these documents are approved by a Club’s Board and signed off by the Chairman, Chief Executive and Finance Director. The independent auditors (PWC) (during October and November) audit each Club in accordance with the Salary Cap Regulations. The audit results are presented to the Board of Premiership Rugby and shared with each Club.
Read more at
https://www.premiershiprugby.com/about-us/faqs/#xI6bpZhueizg5u2d.99