I think the PFA help the players out so imagine it would all go to the staff. I don't think this is entirely fair, though - pin it on the senior players if you want but don't forget that we've also got lads like Bird, Crawford, Howes, Osborne etc. who will be earning very little as it is and definitely can't be blamed for last season.
It's a terrible idea anyway, mind. Can't believe anyone sanctioned it.