Manchester United will cease paying Rúben Amorim compensation the moment he accepts a new managerial role, with AC Milan named as the leading destination for the Portuguese coach, according to Ben Jacobs.
United’s February accounts disclosed a maximum compensation provision of £15.9m relating to Amorim and his coaching staff – part of a total termination cost of £16.7m following his sacking on 5 January 2026. That £15.9m figure is contingent, not guaranteed: a standard mitigation clause means United’s payment obligation reduces and ultimately stops the moment Amorim re-enters employment. He is not being bought out by a new club – United simply stop paying him like an employee once he works again.
AC Milan: The state of play
Amorim left Old Trafford with 18 months remaining on a contract due to run until summer 2027, and has been out of work since. He emerged in the spring as a leading candidate to replace Massimiliano Allegri at San Siro and has since been reported to be in advanced talks with Milan, with an agreement believed to cover a provisional two-year contract with an option for a third season. No other club has been reported as a serious rival for his signature at this stage.
The Milan connection adds an additional layer of curiosity for United supporters: the clubs are scheduled to meet in a pre-season friendly in Wrocław on 15 August, which could now serve as a reunion with their former manager after just seven months. United’s interest in Rafael Leão has also been a live thread in this window, with Stretty News having tracked United’s confirmed interest in the Milan winger across recent weeks – meaning the two clubs are already in each other’s orbit well beyond the Amorim question.
What the clause means for United
The financial relief is not trivial. INEOS is operating under sustained pressure to balance expenditure against PSR obligations, and carrying a £15.9m provision on the books – for a manager no longer working at the club – is precisely the kind of exceptional cost that distorts the picture heading into a major transfer window. Every month Amorim remains unemployed, that provision weighs on the accounts.
Alas, United cannot accelerate his appointment elsewhere. But if Milan confirm the deal this summer, a significant portion of that maximum figure will never be paid – and the saving feeds directly into INEOS’s available resources for squad building, with midfield reinforcement understood to be a priority.
It remains to be seen exactly how much of the £15.9m provision United will ultimately pay out – that will depend on when Amorim’s Milan appointment is formally confirmed and what the precise mitigation terms specify about the cut-off point.