Chelsea are reluctan tover Antonio Conte's pay-off because of the Italian’s treatment of Diego Costa at Stamford Bridge.
The board feels that the Italian’s act costed the club millions of pound.
Diego Costa scored 20 goals for Chelsea in Conte’s first season but the former Juventus manager informed the Spain forward by text last summer that he was not in his plans.
Costa was then sold to his former club Atletico Madrid for a fee of £59m but the Chelsea’s board were not impressed with Conte’s conduct.
The Blues are set to sack Conte and replace him with former Napoli boss Maurizio Sarri on a two-year contract. Club legend Gianfranco Zola is expected to join Sarri as an assistant.