The Scottish Rugby Union will discuss a salary reduction programme for higher earning players and staff with the governing body’s finances badly hit by the coronavirus pandemic.

Scotland head coach Gregor Townsend and the SRU board have taken a 25 per cent wage deferral until September 1 to help ease the burden, while chief executive Mark Dodson has taken a 30 per cent deferral.

Executive directors including Dodson have also waived their annual bonus entitlements for the financial year 2019-2020.

“Scottish Rugby will consult with all players and identified staff on a salary reduction programme focused on our higher earning employees and players,” Dodson said in a statement on Monday.

The game in Scotland has been suspended since March 13 due to the outbreak of the flu-like virus that has infected over 1.9 million people globally, causing 118,376 deaths.

Dodson added a portion of Scottish Rugby’s 450-strong staff will be furloughed, although 75 per cent will remain unaffected by these changes and have their salaries maintained.

He said that Scotland’s summer tour involving two tests against world champions South Africa and one in New Zealand were “very unlikely” to go ahead.

There is also uncertainty over the November tests against Argentina, Japan and New Zealand, he added.

“If the Autumn tests were to be cancelled, we face a further loss of expected revenue well in excess of STG12 million ($A24 million),” Dodson added.

“We have to assume that any league or tournament rugby would also then be unable to take place for a period, exacerbating the loss of income.

“Like many we hope the professional game season can be completed, but have no guarantee that even a truncated end to any of the competitions will happen.”