Parma have had an additional two points docked due to financial irregularities, taking them down to nine points from 24 games in Serie A this season.
The punishment refers to the failure to pay wages for the months of July, August and September last year, in addition to missing deadlines for the payments of taxes and contributions.
It is already the second points deduction the Emilia-Romagna club have incurred this season, and since wages have still not been settled, a further deduction relating to the months of October, November and December is inevitable.
January, February and March payments are also still outstanding, with a bankruptcy hearing due to be held next Thursday.
In addition to the deduction, former club president Tommaso Ghirardi and sporting director Pietro Leonardi have been banned for four months from any activity within the game. Ghirardi sold the club before Christmas, while Leonardi resigned from his position last month, citing ill health caused by stress.
The Italian Football Federation published the disciplinary report on its website on Friday, listing the regulations Parma have violated to earn the latest penalty.
Since they had two games postponed recently, Parma still have 14 matches to play this season, but having won only three of their 24 so far, it is unlikely they will be able to make up the 15-point deficit that separates them from safety.
The club have just six days left to convince the Parma prosecution office that they can get to the end of the season without being wound up.