Dundee's impending slip into administration for the second time in seven years will result in 10 of the current playing staff being released. STV understands the cuts could also see manager Gordon Chisholm and his assistant, Billy Dodds, laid off by administrator Bryan Jackson, unless they accept a significant drop in wages.
The First Division club, who have been fighting a demand from HM Revenue and Customs for an unpaid tax bill of £365,000, are understood to have started proceedings to go into administration, with one-time Motherwell administrator Bryan Jackson set to be appointed to the same role with Dundee.
On loan players Milan Misun, Jamie Adams and David Witteveen are believed to be three players who will definitely be moved on from the club, returning to their respective parent clubs of Celtic, St Johnstone and Hearts. At present, there is a pool of 24 senior players at Dens Park, including the aforementioned three loanees.
Dundee's players have been in constant dialogue with PFA Scotland this week over the situation. The club failed to pay their salaries on the due date of last Thursday and, after promising to make full payment on Tuesday, eventually paid 50 per cent of wages of Wednesday.
The players, who were given Wednesday off training after Chisholm revealed many could not afford to commute from Glasgow and Edinburgh to Dundee, have also been given the weekend off because of the international break.
The Scottish Football League does not have fixed penalties in place for clubs going into administration and will have to decide what course of action to take to punish Dundee for their financial mismanagement. With the season already underway, a points deduction seems the most likely scenario.
Dundee are currently sixth in the First Division with 11 points, seven behind leaders Dunfermline Athletic and six ahead of bottom placed club Greenock Morton.