Fifa has been accused of not paying the final part of agreed sums to players across Europe whose contracts have not been honoured by their clubs.
A number of sources from different countries with knowledge of the situation say while some payments were made by football’s world governing body, the final one has not been.
Many of the affected players are either unemployed or now retired and the sums are said to be vital.
The money was due to come out of Fifa’s Fund for Players, which was set up in 2020. The outstanding payments were due in September 2023.
BBC Sport has seen an email sent to Fifa from one national union, highlighting more than 30 named players and stressing the financial difficulties being faced, with a plea to release the outstanding sums.
Four hundred and twenty players are owed a total of £3.09m.
Fifa is currently in dispute with global players’ union Fifpro over changes to the international match calendar.
Fifpro, which is being backed by the Professional Footballers’ Association, believes too much is being demanded of players at the elite end of the game, potentially putting them at risk of greater injury.
Their biggest area of contention is the expanded 32-team Club World Cup, scheduled to take place in the USA next summer.
So far, Fifa has neither negotiated television contracts for the event nor confirmed the prize money involved.
Fifa has been approached for comment.