Scotland's highest paid rugby union players are set to have their salaries reduced for the next five months as a result of the coronavirus pandemic.
The move will affect players earning over GBP 50,000 ($A98,291) a year, with cuts of 10-25 per cent effective from April 1 to September 1, depending on the scale of pay, a joint statement from Scottish Rugby and the country's players' association confirmed on Tuesday.
Scottish Rugby is now consulting its player employees in line with normal employment law processes.
"The proposed salary reductions reflect the challenging financial situation facing rugby in Scotland, across the UK and the world," the statement read.
"Scottish Rugby revenues are being affected as match day receipts from the PRO14 and EPCR (European Professional Club Rugby) tournament fixtures (that) ended and other income generating activity (which) has been interrupted.
"The Scotland national team men's summer tours to South Africa and New Zealand (in July) are in doubt. There is uncertainty over the Autumn Tests (in November) at Murrayfield.
"This combination of factors will have a significant impact on Scottish Rugby revenues."
It was also confirmed that Glasgow Warriors, Edinburgh Rugby, Scotland 7s, Stage 3 Scottish Rugby Academy and the Scotland Women 2021 contracted players will be furloughed under the UK Government's Job Retention Scheme.
"Together, Scottish Rugby and Rugby Players Scotland have recognised that we need to take appropriate measures as a result of this," said Jim Mallinder, Scottish Rugby's Director of Performance.
"This approach will allow us to protect our players and the organisation as much as possible through this uncertain period."