The Scottish Football Association is considering redundancies as it predicts a shortfall of around £4.5m due to the pandemic.
The governing body has “endured a significant loss of revenue” as international and Scottish Cup matches are played behind closed doors.
Following the introduction of the Scottish Government’s new five-tier system, which stipulates the closure of stadiums to fans in level two, three and four, SFA chief executive Ian Maxwell said he expects “restrictions will remain in place for the foreseeable future.”
Maxwell said: “Scottish football has no immunity to the virus and this applies to the governing body as it does to our member clubs.
“In recent months the Scottish FA has endured a significant loss of revenue due, in the main, to international and Scottish Cup matches being played behind closed doors.
“Our projected budget for 2021 highlights a projected shortfall in the region of £4.5m that needs to be addressed.
“We have successfully secured a £5m loan, the maximum available, via the UK Government’s Coronavirus Business Interruption Loan Scheme and while this loan has helped absorb the losses sustained, none the less a loan is by definition repayable.”
He said the SFA “must operate more efficiently and economically” to fulfil its duties to the game from grassroots to the national teams.
Maxwell added: “We have announced to our staff that we are considering restructuring across the organisation, which could lead to redundancies in order to future-proof the national association for the challenges ahead on and off the field.
“While this is hugely regrettable, it is the only way to safeguard the founding principle of the Scottish FA to protect our national game.
“We understand how difficult a situation this will be for our staff and we endeavour to undertake this process with due consideration and empathy throughout this unsettling time.”