Hearts have failed to pay manager John McGlynn and a number of their first-team squad on time for a second successive month.
It is understood that McGlynn and six of Hearts' higher earners have not received their October salaries, which were due on Tuesday.
The Scottish Premier League have been informed verbally.
Hearts have 48 hours to inform the league of the breach in writing and the matter is poised to be discussed at Monday's scheduled SPL board meeting.
September's salaries were received four days late as an issue which overshadowed last season resurfaced.
It is understood the Hearts players affected are prepared to be patient once again, particularly as the issue has already been raised with the SPL.
Last term, three straight months of delayed player wages prompted an official complaint from the players, via union PFA Scotland, to the SPL, but action was averted in January after Hearts met the demands imposed.
However, the issue reared its ugly head again in March, when players and staff received their salaries 12 days late.
Hearts are scheduled to host Motherwell in the Scottish Premier League on Sunday and currently sit ninth in the table.