Wigan have been hit with a second four-point penalty over payment of wages and will start next season on minus eight points in League One.
The Latics were handed the initial deduction last week in response to two late payments in March and May, with a further four points suspended.
An independent disciplinary commission required funds equal to 125 per cent of the club's forecast monthly wage bill to be paid into a nominated account by Wednesday, but that has not been done.
As a result, the additional sanction has been enforced.
A statement from Wigan held open the possibility of taking the matter to the courts, having taken issue with the ruling.
"We are extremely disappointed with this latest decision. The football club has been very transparent with the EFL who have had clear visibility of the eight-figure sum to finance the remainder of this season and the whole of next season," the Wigan statement read
"The club will now consider all options open, including legal action in response to this, and will make no further comment at this time."
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