Hearts' first-team squad are awaiting delayed payment of their wages for the second successive month and no indication of a date for payment is forthcoming from the club.

Wages are due on the 16th of each month, but October's salary was received on November 4 and last month's salary remains outstanding.

PFA Scotland chief executive Fraser Wishart is losing patience with Hearts and has demanded the governing bodies find a resolution.

In a statement on the union's official website, pfascotland.co.uk, Wishart said: "The players have been exemplary in their professionalism. The current situation, however, is unacceptable and cannot continue.

"The expectation is that our members simply continue to turn up for training and games as normal without any sign of being paid.

"It is to their credit that they have done so in recent months and, rather than being weak, this takes strength and shows a care for the future of the club.

"There is, however, a growing anger, frustration and a feeling of isolation amongst the players.

"Our members ask for the governing bodies to intervene and help resolve this matter. "The governing bodies have an obligation to the integrity of the game in this country and it is imperative that from this aspect our members are paid.

"Players sign standard contracts which are registered with the governing bodies.

"As part of this contract players also have to adhere to the registration processes put in place by the governing bodies.

"The governing bodies also adjudicate upon any disputes and are responsible.

"There is therefore a care of duty to ensure that these very contracts are being honoured."

PFA Scotland believe the SPL have "the power of inquiry into financial arrangements between clubs and players within their current regulations".

The SPL were not immediately available for a response this afternoon, but are reportedly reluctant to wade into the dispute at Hearts unless an official complaint is received from the players.

The players were on the verge of submitting a complaint following the October delay, only to be dissuaded from doing so by manager Paulo Sergio.

The salaries were paid within 24 hours of that meeting.

Sergio today was understood to be confident of an imminent resolution, but the expense of the festive period is exacerbating the problem.

The unpaid wages are part of a host of concerns at Hearts, with owner Vladimir Romanov voicing his desire to sell the club after becoming disillusioned with football.

Wishart added: "The situation is that one of our top clubs is in a poor position.

"Our members have certainly played their part; they would welcome support from elsewhere within the game.

"Our members wish is quite simple: they want to be paid their wages."

Hearts players are seeking an escape from Tynecastle, with Wishart indicating some are prepared to invoke FIFA's article 14 (breach of contract) to seal their release.

He added: "There is no wish to take legal action against the club and we agree that it is in everyone's interest that Hearts get to January and raise revenue by selling players.

"It cannot be right though that a club can demand a transfer fee for a player who it cannot pay as there are no signs that the club can guarantee to fulfil the terms of the contract.

"The longer our members go without pay the more likely that many will look to use the terms of their contract and the FIFA regulations. The club is in clear breach of our members' contracts and players are now looking at their contractual position.

"Article 14 of the FIFA regulations for the status and transfer of players allows for unilateral termination of a contract by a player for just cause; continual non-payment of salaries can be seen as just cause.

"This may mean that players will be free to leave without any compensation to the club."

The SFA clarified their position through their official Twitter account.

The SFA wrote: "Regarding PFA Scotland statement on Hearts: Scottish FA would be appeal body so cannot 'intervene'."