Hearts have told their players their salaries will be paid at the "earliest opportunity" following a second consecutive month of overdue wages.
The Edinburgh club admits they are currently trying to "obtain funding" in order to make those payments after settling a tax bill of more than £1million with HM Revenue and Customs on Tuesday.
Players should have received their November income on Wednesday but the cash was not deposited in their bank accounts. Senior squad members had to wait 19 days for last month's overdue wages, which were eventually paid on November 4.
Players were persuaded 24 hours earlier not to make a formal complaint to the Scottish Premier League by manager Paulo Sergio but now face a delay again this month.
A club spokesperson said: "We expect salaries to be paid into the senior players' accounts at the earliest opportunity and have informed the players of this today.
"The club is experiencing an income shortfall due to lower than expected transfer monies. Our future funding is secure but requires time to be organised.
"The club also unfortunately failed to reach agreement with HMRC which would have allowed it time to pay a tax bill in excess of £1million, that was settled in full yesterday. As such we are currently looking at options to identify new income opportunities and obtain funding for the players' salaries."
Hearts owner Vladimir Romanov recently revealed he is considering selling the club, which is more than £30million in debt, and expressed his reluctance to continue ploughing money into the Edinburgh outfit.
Speaking earlier this month, the Lithuanian businessman said: "I haven't lost my interest in the club but I have for football. By the law of the 'free world' it is not enough to do good deeds - you have to also pay to advertise them in the press and then it's possible to carry out crimes without any consequences.
"The problem is that I refuse to pay the monkeys for the advertisement as someone has to resist their domination in sport and in culture, the economy and history. That's why I now have to consider finding a partner or selling the club."
Source: PA
