Allowance for time lost
Why 45:00 and 90:00 are not automatic stopping points
Under IFAB Law 7.3, the referee makes an allowance in each half for playing time lost through substitutions, injury assessment or removal, time-wasting, disciplinary sanctions, permitted medical stoppages, VAR checks and reviews, goal celebrations, and other significant delays—including a delayed restart caused by an outside agent.
The fourth official displays the minimum additional time chosen by the referee at the end of the final minute. It may be increased, but not reduced. A further injury, substitution, celebration or other significant delay during added time can therefore move the whistle beyond the displayed minimum. The referee may not repair a first-half timekeeping error by making the second half longer or shorter.
Period expiry
Football does not have a general “finish the attack” rule
Reaching the displayed minimum does not itself stop play, but neither does an attacking move create an automatic right to continue. Unlike sports that require play to reach the next dead ball, IFAB Law 7 contains no general requirement to wait for possession to end or for an awarded corner, throw-in or free kick to be taken. The referee ends the period when the official allowance is complete.
The express exception is Law 7.4: if a penalty kick has to be taken or retaken, the period is extended until that penalty is completed. If the extended penalty is scored, the goal is awarded and the period ends; there is no kick-off merely to use up time.
New for 2026/27
The player leaving usually has ten seconds
Under Law 3.3 and IFAB's 2026/27 Time-limited substitution protocol, the player being replaced must normally leave at the nearest boundary point within ten seconds of the board being shown or, where there is no board, the referee's signal. If the substitute's equipment is inspected at halfway, the countdown starts after the inspection when the referee signals. For multiple changes at one stoppage, all departing players must be off within ten seconds of the final substitution being indicated.
The referee may disregard the limit when injury makes it impossible or the nearest exit is unsafe or insecure. The protocol also says a player who is very close to or crossing the line when the countdown ends should be treated in line with its purpose and the substitute allowed to enter.
Missed countdown
The team temporarily plays with one fewer player
If the player does not leave within ten seconds and no exception applies, the player must still go off, the replacement cannot enter, and play restarts. The substitution cannot be cancelled and a different substitute cannot be chosen. The replacement may enter with the referee's permission only at the first stoppage after one minute of running time has elapsed following the restart.
Missing ten seconds is not by itself an automatic caution. The departing player is cautioned only if the further delay is excessive. If a player simply refuses to leave, Law 3.3 says play continues.
Extra time
Unused allocations carry forward
Any unused ordinary substitutes and substitution opportunities remain available in extra time. If the competition expressly permits one additional substitute in extra time, the team also receives one additional opportunity. Changes made between normal time and extra time, or at extra-time half-time, do not consume an opportunity.
A requested change that is not completed before the final whistle does not make the substitute eligible for a penalty shoot-out. Under Law 10, only players on the field or temporarily off for a valid reason at the end of the match may normally take part; the special replacement rule for a goalkeeper unable to continue is separate.
Concussion replacements
Available only when the competition adopts the protocol
Law 3.2 permits, but does not require, a competition to use IFAB's additional permanent concussion substitution protocol. When adopted, each team may use one concussion substitute for actual or suspected concussion without using a normal substitute or normal opportunity; the removed player cannot return, including for the penalty shoot-out.
The other team then receives the option of one additional substitute for any reason and one corresponding opportunity. Match officials support the process but do not decide whether the injury medically qualifies. A viewer should therefore confirm that the named competition has adopted the protocol before calling a change “free” or “extra”.
Other formats
Friendlies and return substitutions follow different branches
For a senior “A” international friendly under the 2026/27 Laws, up to 15 substitutes may be named and eight may be used. The teams may agree on as many as 11 used substitutes if they inform the referee beforehand; the three-opportunity restrictions and procedures still apply.
In other non-official matches, the teams may agree a greater number and tell the referee before the match; without agreement or notice, the limit is six. Return substitutions are permitted only in youth, veterans, disability and grassroots football when authorised by FIFA, the relevant confederation or national association. A removed player cannot otherwise return.