The club has also been facing falling home attendances, with a season low of 2, 833 turning up to watch the side's 3-2 defeat by Brentford in March, while just 4, 225 people attended the side's last home game at Boundary Park, which Oldham drew 2-2 with Southend.
With the payroll tax cut, payroll tax contributions on the employee side were reduced by2%: instead of paying in at 6.2% for Social Security taxes, contributions were 4.2%.