The financially stricken Serie A club were hit with a one-point penalty earlier this season for failing to pay players and staff.
Now, the Italian Football Federation (FIGC) has confirmed that Parma - who are rock bottom of Serie A - have been deferred to the Disciplinary Commission again having failed to pay wages for July, August and September last year.
Parma's former president Tommaso Ghirardi and director general Pietro Leonardi are also facing punishment from the FIGC.
A Russian-Cypriot consortium bought the club from Ghirardi in December, but they subsequently sold their shares earlier this month with Giampietro Manenti confirmed as president earlier this week.
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