Chelsea are reportedly concerned that sacking Mauricio Pochettino could lead to them breaching Premier League spending rules.
Pochettino is under pressure on the back of consecutive defeats to Liverpool and Wolves, with the latter leading some Chelsea fans to chant the names of Jose Mourinho and Roman Abramovich.
The Argentinian has 18 months left on his current contract at Stamford Bridge, and the Daily Mail report that sacking him and his backroom team would cost Chelsea over £10m.
Any pay-off ahead of June would count towards the Premier League’s Profit and Sustainability Rules (PSR) this season, which is already set to be difficult for Chelsea to operate within the limits of without showing Pochettino the door.
Finance experts believe Chelsea will need to raise close to £100m by the end of June to avoid being charged by the Premier League, with that need apparent in January, as they tried to find buyers for Armando Broja, Conor Gallagher and Trevoh Chalobah, all of whom represent pure profit as academy graduates.
There are certain exemptions to the club allowance of £105m losses over a three-year period, like spending on infrastructure, women’s football and investment in the academy, but compenation packages are included.
Having arrived in the summer along with Pochettino, Jesus Perez, Miguel d’Agostino, Toni Jimenez and Sebastiano Pochettino will also be due compensation along with the head coach.
Todd Boehly and Clearlake have already shelled out £10m to be rid of Thomas Tuchel and £13m to see the back of Graham Potter.
The Daily Mail states that ‘the club’s precarious financial situation emerging as a significant factor as they consider whether to make a managerial change’.
It may explain why senior figures ‘are yet to consider replacing Pochettino before the summer’, as reported by the Telegraph.
They are though said to be ‘frustrated’ by the ‘instant impact’ of managers like Ange Postecoglou and Unai Emery on their clubs compared to Pochettino’s effect at Stamford Bridge.
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