Play, games and sport are a part of the content of physical education (PE), and has been the subject of a longstanding debate among educators internationally and in Scandinavian countries. Play refers to something unstructured and free, while sport is a controlled and managed activity. Drawing on Skovbjerg`s (2021) play theory, this article explores how PE teachers in Norwegian secondary schools structure play as part of their teaching and curriculum. Through class observations and teacher interviews, this study analyzes how teachers use play-based formulas and rules that are similar to games and sports activities in PE classes. Results show that although teachers value play as part of PE, they struggle with building assessment into play-based formulas and breaking free from the structure of sports in PE. These findings inform our discussion on play in PE and how play-based formulas and rules can be integrated with assessment and learning outcomes within a competence-based curriculum.