Fifa will also take into account whether the decision applies to the entire squad or only specific employees, and whether the club attempted in good faith to reach a mutual agreement with its employees.

The Fifa document summarising the working group’s views will be submitted to the Bureau of the Fifa Council for approval.

A Fifa spokesman said it was not in a position to comment as a proposal was being made to the Council, and “we cannot pre-empt that decision”.

The coronavirus working group is composed of representatives from across the game including the Fifa administration, confederations, national federations, the European Club Association (ECA), players union FIFPRO and the World Leagues Forum.

The group also offered an alternative approach in which “all agreements between clubs and employees should be ‘suspended’ during any suspension of competitions provided proper insurance coverage is maintained, and adequate alternative income support arrangements can be found for employees during the period in question.”

The group agreed that transfer windows should be adjusted to reflect the changed dates of seasons, with priority given to teams finishing the current season with their existing squad.

Fifa has also ruled that planned new restrictions on loan deals will not come into effect until the end of the current period of uncertainty surrounding the game due to the pandemic.