Sheffield Wednesday have been given a further six-point deduction by the English Football League for regulation breaches leaving them 27 points from safety in the Championship.
Former owner Dejphon Chansiri has also received a three-year ban from owning or being a director at any EFL club.
BBC Radio Sheffield reports their latest deduction follows the failure to pay players in March, May and June, as well as other non-payments to staff and HMRC.
The Owls were deducted 12 points in October after the club filed for administration.
This latest ruling leaves them on minus 10 points, and 27 behind Swansea in 21st.
Investigations are continuing into the club's conduct during the current season, but the EFL says it is not seeking to deduct any further points.
"The EFL can confirm that Sheffield Wednesday FC are to be deducted six points with immediate effect for multiple breaches of EFL Regulations relating to payment obligations, with Mr Dejphon Chansiri prohibited from being an owner or director of any EFL Club for a period of three years," a statement on the Sheffield Wednesday website said.
"While matters remain ongoing in respect of the issues being considered by the independent Club Financial Reporting Unit, for alleged breaches in the 2025-26 season prior to the club entering administration, the league can confirm that it is not seeking any further points deductions from the club.
"Separately, the EFL and Sheffield Wednesday remain in discussions regarding its appeal against the fee restriction, which is currently set to run until the end of the winter 2027 transfer window. This is likely to be resolved as part of the club's exit from administration."
Chansiri led a Thai consortium which first took over Sheffield Wednesday in 2015, but entering into administration effectively ended his decade-long ownership.
Administrators are in the process of trying to identify a preferred bidder to take over the club and previously indicated that they hope to have one by Friday.
Analysis - Rob Staton, BBC Radio Sheffield
Sheffield Wednesday fans hoping for greater clarity on their situation got it today – and it's good news.
Next season, the Owls will begin on zero points. A huge sigh of relief no doubt for fans and the prospective new owners, whoever that may be.
It gets better though. Despite originally receiving information suggesting otherwise, we now understand the fee restriction that had originally been placed on the Owls through until the summer transfer window of 2027 will end in January.
This is major news. It means the new owners can plot an immediate transfer plan next summer to recover the club from League One - which is an inevitability.
Further to this, we understand a bidder was shown around Hillsborough today. We believe there are competing bidders for the club that are above the '25p in the pound' threshold that will prevent the club from facing any penalties once they exit administration.
This has been a tumultuous period for Sheffield Wednesday but all in all, the news today will be welcomed by supporters. The new owners will get a clean slate to try and turn the fortunes of the club around.

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