The Argentine forward is in talks with the Red Devils over personal terms as he considers heading to Old Trafford.
A swap has been agreed in principle between the two clubs, with Lukaku now set on a move to Turin.
And it appears there are some elements to Dybala’s proposed contract in Manchester which concern him.
Italian journalist Tancredi Palmeri says the player is refusing to accept a 25 percent cut clause for if United fail to qualify for the Champions League.
Manchester United impose that on the whole squad at present and it affected every player this summer after Solskjaer’s team finished the 2018/19 Premier League season in the sixth spot.
However, Dybala wants to be exempt from that if he is to sign for the club.
The Red Devils are investing heavily ahead of the new campaign in a bid to regain a top-four place.
Qualifying for Champions League football is seen as essential this term, and United want Dybala to help them achieve that.
But Juventus’ No.10 is being difficult, and as a result, Palmeri adds his swap for Lukaku is on hold.
With seven days of the Premier League transfer window to go, United will need to conclude talks quickly.
And in terms of his wages, Dybala is also demanding a significant bump up from what he earns in Turin.
Dybala has requested a salary worth £9.1m a year.
His wages are likely to be easier to find a middle ground on, however, the Champions League clause could well make things difficult in striking a total agreement.