Labour Disputes
Texto da decisão
REF. FPSD-21770
Decision of the
Dispute Resolution Chamber
passed on 20 February 2026
regarding an employment-related dispute concerning the player Paul Omo
Mukairu
BY:
Michele COLUCCI (Italy)
CLAIMANT:
Paul Omo Mukairu, Nigeria
Represented by Alessandro Cerruti
RESPONDENT:
Boluspor, Türkiye
pg. 2
REF. FPSD-21770
I. Facts of the case
1.
On 5 September 2024, the Nigerian player Paul Omo Mukairu (hereinafter: the Player or the
Claimant) and the Turkish club Boluspor (hereinafter: the Club or the Respondent) entered
into an employment contract (hereinafter: the Contract), valid as from its date of signature
until 30 June 2025.
2.
Clause 3 of the Contract provided as follows (quoted verbatim):
“III. REMUNERATION
The Club is obliged to pay the amounts as written below to the Player in return of his services
subject to this present contract. All the payments indicated in this present contract are agreed
that are "net" payments. Net payment means the amount liquidated on the Player's bank
account that the player will effectively retain after all the other taxes, deductions and other
costs are paid by the Club. For the avoidance of the doubt, the Club shall be responsible of
the taxes, deductions and costs in accordance with the Turkish Tax legislation (in Turkey an
overall taxation of 40% - 10% withholding tax plus 30% income tax - is applied to the gross
amount paid to the player, for the avoidance of any doubt the Player shall receive always the
net amounts and the taxes shall be paid to the Turkish tax authorities) and the Club shall not
be responsible for any other obligations due to the - including but not limited - additional tax
duties, social contributions and/or levies related to other countries' legislations.
Financial Benefits in Favor Of The Player
-
The total amount of 180,000-Euro (One Hundred Eighty Thousand Euros) shall be paid by
the Club as monthly salary in accordance with the following schedule:
30.09.2024
31.10.2024
30.11.2024
31.12.2024
31.01.2025
28.02.2025
31.03.2025
30.04.2025
31.05.2025
30.06.2025
-
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
18.000,00-Euro
12.600,00-Euro (Twelve Thousand Six Hundred Euros) shall be paid by the Club as sign-on
fee in two installments on the below-mentioned dates:
pg. 3
REF. FPSD-21770
•
6.300,00-Euro (Six Thousand Three Hundred Euros) of the total advance payment
shall be paid on the date of signing this Protocol.
•
The remaining part of 6.300,00-Euro (Six Thousand Three Hundred Euros) of the
total advance payment is to be paid to the Player by the on 31.01.2025.
This payment is to be made in consideration of the whole service period of the Player during
2024/2025 football season and it shall be a progressed amount at the end of the football
season.
A. Bonus
The below-mentioned bonus shall be paid, subject to the realization of the conditions thereof
and the validity of the Contract on the date of realization, to the Player within 30 (thirty) days
following the date of occurrence of this condition (if it occurs).
Attendance Bonus: In case the Player plays at least 10 (ten) official TFF League matches of
the Club in first 11 during 2024/2025 football season, the Player shall be entitled to 10.000,00Euro (Ten Thousand Euros) net in total for one time only as bonus. Regarding the calculation
of this bonus, the preparation / friendship, Turkish Cup and Play-Off competitions will not be
taken into account.
B. Other Benefits in Favor of the Player
a. A two-bedroom house during the term of this Contract with the monthly rent to be paid by
the Club. All usage expenses of the allocated house (electricity, gas, internet, telephone, water,
utility fees, etc.) shall be paid by the Player.
b. A car during the term of this Contract. Except the car insurance, all the expenses of the car
(including but not limited to Traffic fines, gasoline and any other expenses) will be paid by the
Player.”
3.
During the 2024/25 season, the Player participated in 34 Turkish Football Federation First
League (hereinafter: TFF League) matches with the Club.
4.
On 12 August 2025, the Player placed the Club on default, requesting the total payment of
EUR 155,000 net, broken down as follows: (i) EUR 18,000 net corresponding to the June
2025 salary, (ii) EUR 10,000 net corresponding to the bonus provided in clause 3.A of the
Contract (hereinafter: the Attendance Bonus), and (iii) EUR 127,000 corresponding to taxes
allegedly due. The Player granted the Club 10 days to remedy the default.
pg. 4
REF. FPSD-21770
II. Proceedings before FIFA
5.
On 6 November 2025, the Player lodged a claim before FIFA for overdue payables. A
summary of the parties’ respective positions is detailed below.
a. Position of the Player
6.
In his claim, the Player alleged that the parties had mutually agreed that all amounts
payable under the Contract were to be payable on a net‑of‑tax basis.
7.
In this regard, the Player submitted that the Club’s tax liability in connection with the
amounts payable to him totals EUR 135,066, calculated as follows (quoted verbatim):
“EUR 192,600 (fixed net salary) plus EUR 10,000 (Attendance Bonus) results in a global net
amount of EUR 202,600. Dividing this sum by 0.60 yields a gross amount of EUR 337,666.66.
The difference between the gross amount and the net amount—EUR 135,066”
8.
The Player further alleged that the Club failed to pay him the June 2025 salary as well as
the Attendance Bonus in the total amount of EUR 28,000 net.
9.
The Player’s requests for relief were the following (quoted verbatim):
“In the light of the above, we respectfully ask the FIFA DRC:
a. to compel the Club to immediately pay to the Player the sum of Euro 28,000.00 (twentyeight thousand), that is the outstanding net amount still to be received by the Player
(monthly salary of June 2025 plus the Attendance Bonus).
b. To compel the Club to immediately pay to the Player the sum of Euro 135,066.00 (one
hundred thirty-five thousand sixty- six), that is the outstanding taxes still to be paid by the
Club on the net amounts liquidated and/or to be liquidated to the Player.
c. Alternatively to point b. above, to compel the Club to immediately and directly pay the
sum of Euro 135,066.00 (one hundred thirty-five thousand sixty- six) to the Turkish Tax
Authority on behalf of the Player and to provide the Player with a statement, released by
the Turkish Tax Authority, certifying that no further taxes are due in Turkey by the Player
on the net amounts received and/or to be received from the Club.
d. in addition, in accordance with the constant jurisprudence of the DRC, to compel the
Club to pay an interest rate of 5% (five pc), to be calculated on an annual basis, for each
day of delay elapsing from the fall of each deadline referring to every missed payment.”
pg. 5
REF. FPSD-21770
b. Position of the Club
10. Despite having been invited to do so, the Club failed to provide an answer to the claim.
III. Considerations of the Dispute Resolution Chamber
a. Competence and applicable legal framework
11. First of all, the Single Judge of the Dispute Resolution Chamber (hereinafter: the Single Judge)
analysed whether he was competent to deal with the case at hand. In this respect, he took
note that the present matter was presented to FIFA on 6 November 2025 and submitted
for decision on 20 February 2026. Taking into account the wording of arts. 32 and 35 of the
January 2026 edition of the Procedural Rules Governing the Football Tribunal (hereinafter:
the Procedural Rules), the aforementioned edition of the Procedural Rules is applicable to
the matter at hand.
12. Furthermore, the Single Judge referred to art. 2 par. 1 of the Procedural Rules and observed
that in accordance with art. 23 par. 1 in combination with art. 22 par. 1 lit. b) of the
Regulations on the Status and Transfer of Players (hereinafter: the Regulations) (July 2025
edition), the Dispute Resolution Chamber is competent to deal with the matter at stake,
which concerns an employment-related dispute with an international dimension between
a Nigerian player and a Turkish club.
13. Subsequently, the Single Judge analysed which regulations should be applicable as to the
substance of the matter. In this respect, he confirmed that, in accordance with art. 29 of
the Regulations, the July 2025 edition of the Regulations is applicable to the matter at hand
as to the substance.
b. Burden of proof
14. The Single Judge recalled the basic principle of burden of proof, as stipulated in art. 13
par. 5 of the Procedural Rules, according to which a party claiming a right on the basis of
an alleged fact shall carry the respective burden of proof. Likewise, the Single Judge
stressed the wording of art. 13 par. 4 of the Procedural Rules, pursuant to which he may
consider evidence not filed by the parties, including without limitation the evidence
generated by or within the Transfer Matching System (TMS).
c. Merits of the dispute
15. Having established the competence and the applicable regulations, the Single Judge
entered into the merits of the dispute. In this respect, the Single Judge started by
acknowledging all the above-mentioned facts as well as the arguments and the
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REF. FPSD-21770
documentation on file. However, the Single Judge emphasised that in the following
considerations he will refer only to the facts, arguments and documentary evidence, which
he considered pertinent for assessing the matter at hand.
i. Main legal discussion and considerations
16. The Single Judge then moved to the substance of the matter and took note of the fact that
the present dispute concerns a claim lodged by a player against a club for outstanding
remuneration.
17. In particular, the Single Judge observed that the Player claimed to be entitled to his salary
for the month of June 2025, the Attendance Bonus, as well as certain tax amounts which
were allegedly to be borne by the Club in accordance with the Contract.
18. Conversely, the Single Judge noted that the Club had failed to provide its position to the
claim. Therefore, the Single Judge deemed that a decision should be taken solely on the
basis of the evidence and arguments submitted by the Player (cf. art. 21 par. 1 of the
Procedural Rules).
19. In this respect, the Single Judge recalled that, in accordance with the general principle of
the burden of proof, it was incumbent upon the Club to demonstrate that it had complied
with its financial obligations under the Contract. However, the Single Judge observed that
the Club had failed to provide any documentary evidence in this regard.
20. In this context, the Single Judge acknowledged that his task was to establish whether the
Player is entitled to the amounts claimed. Accordingly, he proceeded to assess each of the
claims individually.
A. Salary of June 2025
21. Taking into account the above, and in accordance with the general legal principle of pacta
sunt servanda, the Single Judge decided that the Club is liable to pay to the Player the total
outstanding amount of EUR 18,000 net, corresponding to the salary for the month of June
2025.
22. In addition, taking into consideration the Player’s request as well as the constant practice
of the Football Tribunal in this regard, the Single Judge decided to award the Player interest
at the rate of 5% p.a. on the outstanding amount as from 30 June 2025 until the date of
effective payment.
pg. 7
REF. FPSD-21770
B. Attendance Bonus
23. Subsequently, the Single Judge turned his attention to Clause 3.A of the Contract, which
stipulates the Attendance Bonus of EUR 10,000 net upon the Player playing at least 10
official TFF League matches in the starting eleven during the 2024/2025 season.
24. In this regard, the Single Judge noted that the Player claimed to have participated in 34
such matches and had provided evidence in support of his allegation.
25. In the absence of any position or evidence to the contrary from the Club, the Single Judge
decided that the Club is liable to pay to the Player the outstanding amount of EUR 10,000
net.
26. Furthermore, taking into consideration the Player’s request as well as the constant practice
of the Football Tribunal in this regard, the Single Judge decided to award the Player interest
at the rate of 5% p.a. on the outstanding amount as from 30 June 2025 until the date of
effective payment.
C. Tax Liability
27. The Single Judge further observed that the Player requested EUR 135,066, corresponding
to the taxes allegedly due under the Contract on the basis of the agreed net remuneration.
28. In this respect, the Single Judge emphasised that, in accordance with the principle of the
burden of proof, it was for the Player to demonstrate not only that the Club was
contractually responsible for the payment of such taxes, but also the existence of a specific
outstanding amount that had become due and payable.
29. Furthermore, the Single Judge observed that the Player had not provided any documentary
evidence demonstrating that the Turkish tax authorities had issued any assessment or
request for payment, nor that he had effectively paid any such taxes for which
reimbursement would be due.
30. As a result, the Single Judge considered that the requested amount had not been
sufficiently substantiated as an overdue payable within the scope of the present
proceedings.
31. Consequently, the Single Judge decided to reject the Player’s claim pertaining to the alleged
tax liability.
pg. 8
REF. FPSD-21770
ii. Art. 12bis of the Regulations
32. The Single Judge then referred to art. 12bis par. 2 of the Regulations, which stipulates that
any club found to have delayed a due payment for more than 30 days without a prima facie
contractual basis may be sanctioned, in accordance with art. 12bis par. 4 of the Regulations.
33. To this end, the Single Judge confirmed that, on 12 August 2025, the Player put the Club in
default of payment of the amounts sought, which had fallen due for more than 30 days,
and granted the Club with at least 10 days to cure such breach of contract.
34. Accordingly, the Single Judge also confirmed that the Club had delayed a due payment
without a prima facie contractual basis. It followed that the criteria enshrined in art. 12bis
of the Regulations were met in the case at hand.
35. The Single Judge further established that, by virtue of art. 12bis par. 4 of the Regulations
the Single Judge has competence to impose sanctions on the Club. On account of the above
and bearing in mind that this is the first offense by the Club within the last two years, the
Single Judge decided to impose a warning on the Club in accordance with art. 12bis par. 4
lit. a) of the Regulations.
36. The Single Judge also highlighted that a repeated offence will be considered as an
aggravating circumstance and lead to more severe penalty, in accordance with art. 12bis
par. 6 of the Regulations.
iii. Compliance with monetary decisions
37. Finally, taking into account the applicable Regulations, the Single Judge referred to art. 24
par. 1 and 2 of the Regulations, which stipulate that, with its decision, the pertinent FIFA
deciding body shall also rule on the consequences deriving from the failure of the
concerned party to pay the relevant amounts of outstanding remuneration and/or
compensation in due time.
38. In this regard, the Single Judge highlighted that, against clubs, the consequence of the
failure to pay the relevant amounts in due time shall consist of a ban from registering any
new players, either nationally or internationally, up until the due amounts are paid. The
overall maximum duration of the registration ban shall be of up to three entire and
consecutive registration periods.
39. Therefore, bearing in mind the above, the Single Judge decided that the Club must pay the
full amount due (including all applicable interest) to the Player within 45 days of notification
of the decision, failing which, at the request of the Player, a ban from registering any new
players, either nationally or internationally, for the maximum duration of three entire and
consecutive registration periods shall become immediately effective on the Club in
accordance with art. 24 par. 2, 4, and 7 of the Regulations.
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REF. FPSD-21770
40. The Club shall make full payment (including all applicable interest) to the bank account
provided by the Player in the Bank Account Registration Form, which is attached to the
present decision.
41. The Single Judge recalled that the above-mentioned ban will be lifted immediately and prior
to its complete serving upon payment of the due amounts, in accordance with art. 24 par.
8 of the Regulations.
d. Costs
42. The Single Judge referred to art. 25 par. 1 of the Procedural Rules, according to which
“Procedures are free of charge where at least one of the parties is a player, coach, football agent,
or match agent”. Accordingly, the Single Judge decided that no procedural costs were to be
imposed on the parties.
43. Likewise, and for the sake of completeness, the Single Judge recalled the contents of art.
25 par. 8 of the Procedural Rules and decided that no procedural compensation shall be
awarded in these proceedings.
44. Lastly, the Single Judge concluded his deliberations by rejecting any other requests for
relief made by any of the parties.
pg. 10
REF. FPSD-21770
IV. Decision of the Dispute Resolution Chamber
1.
The claim of the Claimant, Paul Omo Mukairu, is partially accepted.
2.
The Respondent, Boluspor, must pay to the Claimant the following amount(s):
- EUR 28,000 net as outstanding remuneration plus 5% interest p.a. as from 30 June 2025
until the date of effective payment.
3.
Any further claims of the Claimant are rejected.
4.
A warning is imposed on the Respondent.
5.
Full payment (including all applicable interest) shall be made to the bank account indicated
in the enclosed Bank Account Registration Form.
6.
Pursuant to art. 24 of the Regulations on the Status and Transfer of Players, if full payment
(including all applicable interest) is not made within 45 days of notification of this decision,
the following consequences shall apply:
1. The Respondent shall be banned from registering any new players, either nationally or
internationally, up until the due amount is paid. The maximum duration of the ban shall
be of up to three entire and consecutive registration periods.
2. The present matter shall be submitted, upon request, to the FIFA Disciplinary Committee
in the event that full payment (including all applicable interest) is still not made by the
end of the three entire and consecutive registration periods.
7.
The consequences shall only be enforced at the request of the Claimant in accordance
with art. 24 par. 7 and 8 and art. 25 of the Regulations on the Status and Transfer of Players.
8.
This decision is rendered without costs.
For the Football Tribunal:
Emilio García Silvero
Chief Legal & Compliance Officer
pg. 11
REF. FPSD-21770
NOTE RELATED TO THE APPEAL PROCEDURE:
According to art. 50 par. 1 of the FIFA Statutes, this decision may be appealed against before
the Court of Arbitration for Sport (CAS) within 21 days of receipt of the notification of this
decision.
NOTE RELATED TO THE PUBLICATION:
FIFA may publish this decision. For reasons of confidentiality, FIFA may decide, at the request
of a party within five days of the notification of the motivated decision, to publish an
anonymised or a redacted version (cf., art. 17 of the Procedural Rules Governing the Football
Tribunal).
CONTACT INFORMATION
Fédération Internationale de Football Association – Legal & Compliance Division
396 Alhambra Circle, 6th floor, Coral Gables, Miami, Florida, USA 33134
legal.fifa.com | [email protected] | T: +41 (0)43 222 7777
pg. 12