The Professional Footballers' Association (PFA) has started legal proceedings against the English Football League (EFL) over changes to salary caps in League One. In May, the EFL announced, external that Squad Cost Rules (SCR) would replace the Profitability and Sustainability (P&S) financial framework from 2026-27. In League One the changes would reduce the percentage of turnover that clubs could spend on wages from 60% to 50%. Meanwhile the league said that it would continue to "engage constructively with the PFA and other stakeholders". A previous plan for salary caps to be brought into League One and League Two was withdrawn in 2021 following a decision by an independent arbitration panel.