Hearts remain on collision course with their pay-cut rebels who have until the close of play on Monday to accept Ann Budge’s latest ultimatum or face having their contracts suspended.
Jambos stars are due to receive their first reduced monthly pay packet on Thursday.
But Record Sport understands a number of top team players at Tynecastle are still refusing the swingeing cuts and remain in talks with PFA Scotland over their options with the union's lawyers pouring over Budge's latest demand.
The Jambos supremo wrote to the squad last week asking them to agree reductions of between 10 and 30 per cent - a climbdown from her initial 50 per cent cut that was put to them on March 18.
Stunned Hearts players have made known their willingness to defer wages like at rivals Hibs in a bid to ride out the economic impact of the coronavirus crisis.
But Budge says that is “simply not an option”.
And with clause 12 in SPFL contracts allowing clubs to suspend salaries when the game goes into shutdown the chairwoman says that is the “only viable alternative” if players don’t accept a cut.
Boss Daniel Stendel is working for free during the shutdown while skipper Steven Naismith accepted a 50 per cent wage cut and defender Clevid Dikamona cancelled his contract.
Budge said on Friday: "In my conversations with the playing squad, I outlined that the most judicious approach for the club – considering all available information – would be to implement a temporary reduction in player salary.
"In those same conversations, and subsequent discussions with PFA Scotland, I outlined the rationale and also explained why a deferral is simply not an option for the club.
"I wish there was an option other than a temporary wage cut but after careful consideration it is the only way for the club to proceed with financial certainty,
"I cannot - and will not, in good conscience - leave the club in a position again where football debt is left as a 'legacy' for those who follow."
