Table of contents
What is a top-up payment?
All payments of transfer compensation in the context of the transfer of a player must be declared in TMS by uploading the proof of payment in the instruction. This ensures that the corresponding payments of solidarity contribution are correctly identified and calculated by TMS. An Allocation Statement will be generated automatically in the electronic player passport (EPP) of the transfer in question for each proof of payment uploaded.
In cases of solidarity contribution, once the relevant Allocation Statement is final and binding, where there is a remaining balance of the transfer compensation to be paid (difference between the amount retained by the new club (5%) and the final amount of solidarity contribution due), the so-called "top-up", the engaging club should make the payment of the remaining amount of the transfer compensation directly to the releasing club, following existing jurisprudence.
Note: there are two scenarios that may affect the calculation of top-up payments. The first scenario concerns cases in which the new club has also contributed to the training and development of the player and is therefore considered a training club. In such circumstances, although the new club is not required to pay solidarity contribution to itself, it is expected that this amount related to the training period during which the player was registered with the new club is calculated and deducted from the top-up payment.
The second scenario arises when entitlements to solidarity contribution amounting to less than EUR 100 (or the equivalent in another currency) are discarded and not included in the Allocation Statement in accordance with the threshold introduced on 1 January 2026. In such cases, these discarded amounts are likewise expected to be deducted from the top-up payment amount.
When a top-up is due
Once an allocation statement for solidarity contribution becomes final and binding, the engaging club is obliged to pay any top-up amount identified therein to the releasing club. This obligation arises automatically and is not dependent on a compliance assessment by the FIFA Clearing House or the issuance of an invoice by FIFA, as it relates to the outstanding portion of a transfer fee that has already been partially paid.
Declare a top-up in TMS
This payment must be declared by uploading the proof of payment in the document category “Other” within the transfer instruction. This ensures that an Allocation Statement is not triggered.
It is the responsibility of the engaging club to declare these payments correctly in the transfer instruction. Please be reminded that the generation of allocation statements due to payments incorrectly declared may result in engaging clubs having to pay additional solidarity contribution amounts.
See below an example of how to correctly declare the top-up in TMS:
