Here's a laugh:
UEFA Article 50 – No overdue payables towards employees and social/tax
authorities
1 The licence applicant must prove that as at 31 March preceding the licence
season it has no overdue payables (as defined in Annex VIII) towards its
employees or social and tax authorities as a result of contractual and legal
obligations towards its employees that arose prior to the previous 31 December.
2 Payables are those amounts due to employees or social and tax authorities as a
result of contractual or legal obligations towards employees. Amounts payable to
people who, for various reasons, are no longer employed by the applicant fall
within the scope of this criterion and must be settled within the period stipulated
in the contract and/or defined by law, regardless of how such payables are
accounted for in the financial statements.
3 The term “employees” includes the following persons:
a) All professional players according to the applicable FIFA Regulations on the
Status and Transfer of Players; and
b) The administrative, technical, medical and security staff specified in Articles
28 to 33 and 35 to 39.
4 The licence applicant must prepare a schedule showing all employees who were
employed at any time during the year up to the 31 December preceding the licence season; i.e. not just those who remain at year end. This schedule must be submitted to the licensor.