Chairman Ann Budge asked the squad to agree to reductions - first proposed a month ago - of between 10% and 30%.

Last week, she warned suspending their contracts - using clause 12 of their SPFL deals - was "the only viable alternative" if they did not accept.

The deal is expected to be confirmed by the Scottish Premiership club on Wednesday.

The talks have been complicated by contractual issues, such as relegation clauses, while PFA Scotland has proposed deferrals instead of cuts - something Budge insisted was "simply not an option".

Hearts captain Steven Naismith has said publicly he will accept a 50% pay cut, while manager Daniel Stendel has forgone his salary and defender Clevid Dikamona has cancelled his contract.

Budge said last week the continuing uncertainty over when Scottish football will resume from the coronavirus-enforced hiatus - and whether it will be behind closed doors - left her little choice.

She confirmed the players have been paid in full for March and is pressing them for an answer so that April's salaries can be processed.

"I wish there was an option other than a temporary wage cut, but it is the only way for the club to proceed with financial certainty," she said.

"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."

Hearts face relegation from Scotland's top flight if the SPFL exercises its right to curtail the Premiership season after clubs passed a resolution to end the lower leagues.