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Which clubs spend the most on wages explained as Bristol City follow Leeds United and defer payments

A look at each club's accounts after numerous sides announce wage deferrals

Korey Smith celebrates after Niclas Eliasson scores against Barnsley

Bristol City are the latest club to have confirmed a wage deferral following the coronavirus shutdown.

The Robins' squad have agreed a deferral of their wages for the next three months as a way to ease the pressure on the club with current the lack of football and income.

It follows the likes of Brentford, Leeds United and Birmingham City, who have all taken similar steps.

The extent of clubs' expenditure on wages has been underlined by the release of clubs' accounts from last season - the most recent wage figures that have been made public.

Football finance expert Kieran Maguire released figures earlier this month listing each club's wage bill for last season - alongside that figure as a total percentage of their yearly income.

It demonstrates that clubs are having to find quite a lot of money to fund their wage bills when they are not currently getting any income from matches.

Bristol City's wage bill last season was £30.6m, which was 101 per cent of their income.

It is currently unclear how much the Robins are paying on wages this season and whether it is higher or lower than that amount, but it underlines just how much clubs are having to still pay players - even if a 30 per cent wage deferral is factored into this.