The knee injury Ibrahimovic sustained in the Europa League against Anderlecht last month may cost him the guarantee of a second year at Old Trafford.
It is claimed that the contract extension would only have been triggered if the 35-year-old Swedish striker had made 31 Premier League starts. He fell short on 27 and United won’t be finishing in the top three.
Ibrahimovic had knee surgery last week at a private facility in Pittsburgh and could be out of action until 2018.
United are open to the idea of the striker doing his rehabilitation with them but it remains to be seen if he plays for them again based on the fitness clause in his initial contact with the club.
Meanwhile, United’s failure to reach the Champions League next season could cost the club as much as £65m in lost TV revenue and prize money. They will also forfeit more than £20m of their £750m kit deal with adidas.
Luckily for the 20-time Premier League winners, that figure has been partly offset by an automatic cut in the players’ salaries for not playing in the Champions League this season and a larger than expected share of the Europa League TV revenue.