Championship bottom side Wigan have been docked three points by the EFL for failing to pay player salaries in March, having previously been given a suspended penalty for a similar breach.
The Latics were charged and sanctioned for failing to meet terms of contracts in June, July and October 2022.
Now the suspended sanction has been triggered under the terms of the agreed decision made with the EFL in January.
New charges have also been issued for failure to pay and non-compliance.
Owner Abdulrahman Al-Jasmi will also be charged with misconduct and an independent disciplinary commission will deal with the case.
Wigan were already bottom of the table and the immediate deduction of three points leaves them eight points behind fourth-from-bottom Cardiff and safety.
The English Football League (EFL) had established commitments which Wigan and Al-Jasmi had to meet in order to avoid the issuing of a points deduction, under the terms of the agreed decision.
In addition to payment of player salaries, another key term was the payment of 125% of forecasted player salaries into a designated club account, which has not occurred in this case.
Wigan confirmed they would be late in paying wages earlier this month, blaming delays on “recent liquidity issues” but described the club’s financial state as “robust”.
Boss Shaun Maloney called the delays a “body blow” to his staff in their bid to avoid relegation from the second tier this season having won the League One title last term.