HEARTS are on a collision course with the Scottish Premier League after being left furious by a charge relating to late payment of their players' wages.

At an SPL board meeting last night the decision was taken to accuse the Tynecastle club of "failing to behave with the utmost good faith" towards the governing body. In essence the SPL took the view that Hearts were messing the league about and not doing everything they could to respect an order given on January 4. There had been no new complaint to the SPL from any Hearts players themselves.

A hearing will be held, possibly as early as next week, at which Hearts will be asked to explain why they breached an SPL order imposed on January 4 which decreed that their next wages had to be paid on the due date of January 16 (Monday).

Hearts angrily maintain they did not breach that order. The club insisted payments were processed on Monday, some players received wages on that day and others did so shortly after 7am yesterday.

Their contention is that they adhered to the SPL's order by processing the payments on the 16th. Hearts sources said they would vigorously contest the SPL charge and may resort to legal action, claiming that they had "documentary evidence" that the payments were processed by the club on the required day.

The fact remains, though, that some of the players did not have money in their bank accounts by midnight and that was enough to trigger the SPL's decision that the club had a case to answer.

If Hearts are found guilty of being even a few hours late with some salaries it would be, in the SPL's view, the fourth consecutive month in which they were late in paying wages. Breaching the SPL order imposed on January 4 would leave them open to a range of punishments including warnings, fines, the docking of points, a transfer embargo and even expulsion from the league.

The SPL board of directors consists of SPL chief executive Neil Doncaster, SPL chairman Ralph Topping, Eric Riley of Celtic, Steve Brown of St Johnstone and Motherwell's Derek Weir. Last night's decision was taken after a conference call involving those board members.

Despite strong views about the SPL's actions within Tynecastle, owner Vladimir Romanov did not resort to one of his characteristically outspoken responses last night. Instead a terse statement was issued from a club spokesman: "The club has noted the decision of the SPL this evening and will defend its position at the appropriate time. The club will make no further comment on this matter."

Earlier the SPL had issued a statement which said: "The Scottish Premier League Board met this evening to consider the alleged failure by Heart of Midlothian FC to comply with the terms of the order made by the SPL on 4 January 2012 that the club pay the January wages due to the relevant players on the due date of 16 January 2012.

As a result, Heart of Midlothian FC are being charged under SPL Rule A3.1 with failing to behave with the utmost good faith to the SPL. A hearing date will be notified to the club in due course."

Hearts were late in paying wages in October and November. When it happened again in December – their salaries are due on the 16th of every month – 14 first team players submitted a formal complaint to the SPL via their union, PFA Scotland. Striker Ryan Stevenson also withdrew his labour over the issue.

The December pay eventually went into their bank accounts on January 4, the day a SPL sub-committee sat to consider PFA Scotland's complaint. The sub-committee gave the order that all money owed to players had to be immediately paid in full and that all future salaries had to be paid on time. That is the order which the SPL last night decided had been breached.

In a statement earlier yesterday the SPL said it had "received confirmation from Heart of Midlothian that the club has failed to comply with this order" but Hearts were baffled by that and denied any such confirmation had been given.