Wigan Athletic have been given a second four-point deduction and will start the next League One season on minus eight points after the club were unable to deposit funds to cover their wage bill, the English Football League (EFL) said on Friday.
Wigan were handed an initial four-point deduction last Friday after the club failed to pay player salaries this month.
Wigan, who have been relegated from the second-tier Championship, were docked three points in March by the EFL for failing to pay salaries and were charged this season for late payments in June, July and October.
"Following the failure to ensure that an amount equal to 125 per cent of the Club's forecast monthly wage bill was deposited in a designated Club account by Wednesday, 24 May... Wigan Athletic Football Club has been deducted a further four points, the EFL said in a statement.
In response, Wigan said they were "extremely disappointed with this latest decision", adding they will "consider all options open, including legal action in response."