Laws of the Game guide
How the Offside Rule Works.
Offside is judged in two steps: where a player is when a team-mate plays the ball, and what that player does next.
Start with the moment of the pass
The assistant referee does not judge offside from where an attacker receives the ball. The important snapshot is the moment a team-mate plays or touches it. A forward can begin an onside run, sprint beyond the defence and collect the pass several metres behind the back line without committing an offence.
The opposite can also happen. A player may be offside when the pass is made, move back into an onside-looking position and then touch the ball. The original position still matters because that was the relevant moment.
What counts as an offside position?
A player is in an offside position when a playable part of the head, body or feet is in the opponents’ half and nearer to the goal line than both the ball and the second-last opponent. Hands and arms do not count. Being level with the second-last opponent, or level with the last two opponents, is onside.
Level with the second-last opponent, behind the ball, or still in the player’s own half.
Beyond both the ball and the second-last opponent in the opponents’ half.
The goalkeeper is not automatically one of the two opponents used for the decision. Usually the goalkeeper is the last opponent and a defender is second-last, but an unusual position can reverse that. The law simply refers to opponents.
A position alone is not an offence
This is the part that resolves many arguments. A player standing offside is not automatically penalised. Play is stopped only when that player becomes involved in active play: by playing the ball, affecting an opponent’s ability to play it, or gaining an advantage from a rebound, deflection or save.
Imagine a shot entering the far corner while an attacker stands beyond the defence. If the attacker neither touches the ball nor blocks the goalkeeper’s view or movement, the position may be irrelevant. If that attacker clearly obstructs the goalkeeper’s line of vision, the same shot can produce an offside offence.
Why a defender’s touch does not always reset offside
A controlled, deliberate play by a defender can reset the situation even when the defender misdirects the ball. A reflex block or simple deflection usually does not. Officials consider whether the defender could coordinate the body, had time to act and had a realistic possibility of controlling or clearing the ball.
A deliberate save is treated differently. When a goalkeeper or defender stops a ball that is going into or very close to goal, an attacker who was offside at the original shot can still be penalised after collecting the rebound.
The three direct-restart exceptions
There is no offside offence when a player receives the ball directly from a goal kick, throw-in or corner kick. The exception ends after the next touch. A short corner followed by a return pass can therefore create an ordinary offside decision.
- Directly from a goal kick: no offside offence.
- Directly from a throw-in: no offside offence.
- Directly from a corner kick: no offside offence.
- Directly from a free kick: offside law applies normally.
Why the flag sometimes stays down
In close attacking situations, assistants may delay the flag until the immediate phase finishes. This allows video review to check a goal or clear scoring chance without an early whistle ending the move. A delayed flag does not mean the assistant ignored the position; it protects the possibility of reaching the correct final decision.
A useful three-question check
- Where was the attacker when the team-mate last played or touched the ball?
- Was the attacker beyond both the ball and the second-last opponent?
- Did the attacker then play the ball, interfere with an opponent or gain an advantage?
Sources and further reading
This guide follows IFAB Law 11. Competition-specific video review procedures can affect how a close decision is communicated, but the underlying offside law remains the reference.
IFAB Law 11: OffsideNext: Why added time is given

