It is not an offence to be in an offside position.
A player is in an offside position if:any part of the head, body or feet is in the opponents’ half (excluding the halfway line) andany part of the head, body or feet is nearer to the opponents’ goal line than both the ball and the second-last opponentThe hands and arms of all players, including the goalkeepers, are not considered.A player is not in an offside position if level with the:
second-last opponent orlast two opponents
A player in an offside position at the moment the ball is played or touched by a team-mate is only penalised on becoming involved in active play by:interfering with play by playing or touching a ball passed or touched by a team-mate orinterfering with an opponent by:preventing an opponent from playing or being able to play the ball by clearly obstructing the opponent’s line of vision orchallenging an opponent for the ball orclearly attempting to play a ball which is close to him when this action impacts on an opponent ormaking an obvious action which clearly impacts on the ability of an opponent to play the ballor
gaining an advantage by playing the ball or interfering with an opponent when it has:rebounded or been deflected off the goalpost, crossbar or an opponentbeen deliberately saved by any opponentA player in an offside position receiving the ball from an opponent who deliberately plays the ball (except from a deliberate save by any opponent) is not considered to have gained an advantage.
A ‘save’ is when a player stops, or attempts to stop, a ball which is going into or very close to the goal with any part of the body except the hands/arms (unless the goalkeeper within the penalty area).
In situations where:
a player moving from, or standing in, an offside position is in the way of an opponent and interferes with the movement of the opponent towards the ball this is an offside offence if it impacts on the ability of the opponent to play or challenge for the ball; if the player moves into the way of an opponent and impedes the opponent’s progress (e.g blocks the opponent) the offence should be penalised under Law 12a player in an offisde position is moving towards the ball with the intention of playing the ball and is fouled before playing or attempting to play the ball, or challenging an opponent for the ball, the foul is penalised as it has occurred before the offside offencean offence is committed against a player in an offside position who is already playing or attempting to play the ball, or challenging an opponent for the ball, the offside offence is penalised as it has occurred before the foul challenge
There is no offside offence if a player receives the ball directly from:
a goal kicka throw-ina corner kick
Offences and sanctions
If an offside offence occurs, the referee awards an indirect free kick where the offence occurred, including if it is in the player’s own half of the field of play.
A defending player who leaves the field of play without the referee’s permission shall be considered to be on the goal line or touchline for the purposes of offside until the next stoppage in play or until the defending team has played the ball towards the halfway line and it is outside their penalty area. If the player left the field of play deliberately, the player must be cautioned when the ball is next out of play.
An attacking player may step or stay off the field of play not to be involved in active play. If the player re-enters from the goal line and becomes involved in play before the next stoppage in play, or the defending team has played the ball towards the halfway line and it is outside their penalty area, the player shall be considered to be positioned on the goal line for the purposes of offside. A player who deliberately leaves the field of play and re-enters without the referee’s permission and is not penalised for offside and gains an advantage, must be cautioned.
If an attacking player remains stationary between the goalposts and inside the goal as the ball enters the goal, a goal must be awarded unless the player commits an offside offence or Law 12 offence in which case play is restarted with an indirect or direct free kick.