Exclusive:Sunderland consider England youth international contract call amid new SCR rules and regulations
Sunderland are considering a contract call on Zak Johnson as clubs prepare for new financial rules
Sunderland are considering triggering a one-year option in Zak Johnson’s contract as they work through their summer retained list decisions.
The Echo understands Johnson’s current deal is due to expire this summer, but Sunderland hold an option to extend his stay by a further year. No final decision is believed to have been made at this stage, though the club are weighing up whether to protect their position rather than allowing him to leave for nothing.
Johnson, 21, is a centre-back who can also operate at right-back and remains highly thought of at the Academy of Light. He came through Sunderland’s youth system and has built up a useful bank of senior experience over recent seasons, with loan spells at Hartlepool United, Dundalk, Notts County and, most recently, York City.
His time at York ended in dramatic fashion, with the club securing promotion back to League Two on the final day of the National League season. Johnson started against Rochdale as York sealed the title and a return to the EFL, adding another valuable experience to his development.
The defender made 25 National League appearances for York, scoring once and registering two assists. Across all competitions this season, he played 29 times and logged 2,310 minutes in youth and senior football while getting a proper taste of regular minutes in a first-team environment.
That experience could be significant in Sunderland’s thinking. Johnson’s profile, age and versatility mean there may be some value in retaining his registration, even if any eventual fee would likely be modest. Sunderland have been managed impeccably by Kyril Louis-Dreyfus and the club’s hierarchy from a financial perspective in recent years, but there is still an obvious benefit to protecting value where possible.
Johnson made his first senior Sunderland appearance in October 2021, coming off the bench in an EFL Trophy win over Manchester United Under-21s. At 16 years and 141 days old, that made him Sunderland’s youngest outfield player in almost 50 years.
He later made his first Sunderland start in an EFL Cup tie against Crewe Alexandra in August 2023 and has also been capped by England at youth level. Johnson also featured under Régis Le Bris during both of his pre-season campaigns at the club, including the trip to Portugal last summer.
The wider financial context is important, too. Squad Cost Rules are set to become a bigger part of the landscape from the 2026-27 season, with clubs limited on how much of their football-related revenue can be spent on player wages, manager wages, agents’ fees and transfer amortisation.
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The general SCR limit is 85% of football-related revenue, while clubs competing in Europe have to work to a stricter UEFA threshold of 70%. The system is designed to create more regular in-season monitoring, with clubs submitting estimated revenues and costs at the start of the season before compliance checks later in the campaign.
There is no suggestion Sunderland are at risk of falling foul of those rules. Quite the opposite, the club have been carefully run under Louis-Dreyfus and have consistently taken a disciplined approach to contracts, fees and long-term value. But that is also why smaller decisions matter. If Johnson’s option is triggered and Sunderland are later able to command even a modest fee, it would still contribute to the wider picture under a system where every bit of revenue and squad-value protection can count.