What does an assistant referee do?

Under Law 6 (The Other Match Officials), assistant referees assist the referee in controlling the match in accordance with the Laws of the Game, but the final decision is always the referee's. Assistant referees indicate when:

• the whole of the ball leaves the field of play, and which team is entitled to a corner kick, goal kick or throw-in
• a player in an offside position may be penalised
• a substitution is requested
• at penalty kicks, the goalkeeper moves off the goal line before the ball is kicked, and whether the ball crosses the line

Their assistance also includes monitoring the substitution procedure, and, with the referee, inspecting the field of play, the balls and players' equipment and keeping records of time, goals and misconduct. They may enter the field of play to help control the 9.15 m (10 yard) distance.

Source: IFAB Laws of the Game 2026/27, Law 6 (The Other Match Officials): https://www.theifab.com/laws/latest/the-other-match-officials/