A player is in an offside position if, when a teammate plays the ball, any part of their head, body or feet is in the opponents’ half and closer to the goal line than both the ball and the second-last defender. The goalkeeper usually counts as one of those last two defenders.
Level is onside
If the attacker is level with the second-last defender, they are onside. Arms and hands are ignored when judging offside, because players can’t legally play the ball with them.
Position isn’t an offence
Standing in an offside position is not an offence on its own. A player is only penalised if they become involved in active play, for example by playing the ball, blocking the goalkeeper’s view or challenging an opponent for it.
When offside doesn’t apply
A player can’t be offside directly from a goal kick, a throw-in or a corner kick.