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 yesterday.

Players should have received their November income today 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."

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PFA Scotland has expressed concerns about the latest delay in wages and plans to hold talks with Hearts' players over the coming days.

Chief executive Fraser Wishart said: "We are disappointed that once again our members' wages have not been paid on time.

"I wrote last month to the club asking for an undertaking that they would take steps to ensure that this would not be repeated.

"The fact that the wages were three weeks late last month caused many players some financial problems.

"Once again there will be an expectation that our members will simply turn up to train and play without any certainty as to when they will be paid.

"I have therefore emailed the club today to once again ask for a definitive undertaking as to when the wages will be paid.

"We will be in discussions on this matter with our members in coming days.

"Our members are only too aware of the various legal options open to them as they have had to suffer this previously.

"The players have shown a great deal of patience in recent times and PFA Scotland is ready to follow their instructions at short notice."