diff --git a/src/util/hr_payroll.py b/src/util/hr_payroll.py
index 0a811401f..4e5ec53de 100644
--- a/src/util/hr_payroll.py
+++ b/src/util/hr_payroll.py
@@ -7,6 +7,26 @@
 _logger = logging.getLogger(__name__)
 
 
+def _neutralize_rule(cr, xmlid):
+    rid = ref(cr, xmlid)
+    if rid is None:
+        return
+    if not delete_unused(cr, xmlid, deactivate=True):
+        # if the rule hasn't been deleted
+        _logger.info("Salary rule %r has been neutralized and deactivated", xmlid)
+        cr.execute(
+            """
+            UPDATE hr_salary_rule
+            SET condition_select = 'python',
+                condition_python = 'result = False',
+                amount_select = 'fix',
+                amount_fix = 0.0
+            WHERE id = %s
+        """,
+            [rid],
+        )
+
+
 def _remove_salary_rule(cr, xmlid):
     rid = ref(cr, xmlid)
     cr.execute(
@@ -40,12 +60,12 @@ def _remove_salary_rule(cr, xmlid):
             xmlid,
         )
         remove_field(cr, "hr.payroll.report", fname)
-    delete_unused(cr, xmlid, deactivate=True)
+    _neutralize_rule(cr, xmlid)
 
 
 if not version_between("16.0", "saas~18.4"):
 
     def remove_salary_rule(cr, xmlid):
-        delete_unused(cr, xmlid, deactivate=True)
+        _neutralize_rule(cr, xmlid)
 else:
     remove_salary_rule = _remove_salary_rule