A Scottish Premier League committee is due to meet on Wednesday to discuss a complaint about wage delays at Hearts.
PFA Scotland submitted a formal complaint on behalf of the first-team squad at Tynecastle on December 16, when wages were not paid on time for a third consecutive month.
The players are still awaiting the monthly payment ahead of the sub-committee's ruling.
Hearts this week partially lifted a media blackout, which had been in place since October 22, shortly after the financial problems emerged, by speaking to rights holders after their 3-1 Edinburgh derby win at Easter Road.
Manager Paulo Sergio told BBC Scotland he was expecting a difficult month with players expected to depart to reduce the wage bill.
Eggert Jonsson has already joined Wolves and Ryan Stevenson is on self-imposed leave with six months remaining on his contract.
Sergio said: "I don't know what's going to happen in January. I know if we have a good proposition to sell, what I believe is we have to sell.
"I know our players have other clubs looking at them because they are playing well.
"But I don't know what's going to happen. Let's wait. I believe we're going to have a hard January with all those movements."