Sheffield Wednesday have been given a further six-point deduction by the English Football League for regulation breaches leaving them 27 points from safety in the Championship.
Former owner Dejphon Chansiri has also received a three-year ban from owning or being a director at any EFL club.
BBC Radio Sheffield reports their latest deduction follows the failure to pay players in March, May and June, as well as other non-payments to staff and HMRC.
The Owls were deducted 12 points in October after the club filed for administration.
This latest ruling leaves them on minus 10 points, and 27 behind Swansea in 21st.
Investigations are continuing into the club’s conduct during the current season, but the EFL says it is not seeking to deduct any further points.
“The EFL can confirm that Sheffield Wednesday FC are to be deducted six points with immediate effect for multiple breaches of EFL Regulations relating to payment obligations, with Mr Dejphon Chansiri prohibited from being an owner or director of any EFL Club for a period of three years,” a statement on the Sheffield Wednesday website said.
“While matters remain ongoing in respect of the issues being considered by the independent Club Financial Reporting Unit, for alleged breaches in the 2025-26 season prior to the club entering administration, the league can confirm that it is not seeking any further points deductions from the club.
“Separately, the EFL and Sheffield Wednesday remain in discussions regarding its appeal against the fee restriction, which is currently set to run until the end of the winter 2027 transfer window. This is likely to be resolved as part of the club’s exit from administration.”
Chansiri led a Thai consortium which first took over Sheffield Wednesday in 2015, but entering into administration effectively ended his decade-long ownership.
Administrators are in the process of trying to identify a preferred bidder to take over the club and previously indicated that they hope to have one by Friday.