Hearts have failed to pay some of their first-team squad on time for the second successive month, according to reports in Scotland.
Wages were due on 16 October, but six of John McGlynn's squad are yet to receive their September salaries.
As per SPL rules, it is understood the Tynecastle club are in the process of informing the league of their failure to pay.
Regulation A6.22 states Hearts have two days to tell the Scottish Premier League which players have not been paid.
Hearts could also be subject to an immediate registration embargo, although the SPL have previously said such sanction is not automatic and would first be considered by the board.
The Tynecastle players endured a similar situation last season when their wages were late on several occasions.