Hearts plans to put all of their players on leave, but none have been asked to take more than a 30% pay cut, said President Ann Budge.
PFA Scotland became involved after the Scottish Premiership club gave the team until Wednesday to respond to a request for acceptance of a 50% pay cut.
Hearts – like any other club – could have invoked clause 12 of the contract and suspended wages if it had refused.
But Budge says “a number of players have accepted our proposed terms.”
Captain Steven Naismith said earlier that he would accept a 50% reduction, while manager Daniel Stendel gave up his salary and defender Clevid Dikamona exercised the right to cancel his contract.
Budge confirmed that Naismith had maintained this position and revealed that “one of our young players refuses to take any wages during this period”.
She added, “I want to clarify that no employee on leave or working at any level in the club has been asked to make a 50% reduction. The majority of the reductions are less than 30%.
“Some employees have kindly offered to take bigger cuts or, in some cases, give up their wages entirely. “
Hearts confirmed Wednesday that “the majority of non-salaried football workers” had been put on leave.
And Budge said talks are continuing with the team and that they “thank each player” for their support.
Hearts president said last week that the Scottish clubs “may face six months of completely abnormal operations” and revealed that an approach with their bank for additional funds had been unsuccessful.
In her statement, she explained why she thought temporary reductions – rather than salary deferrals – were necessary, citing Hearts’ payment of a higher base salary and the fact that the club was about to become fan property.
“I have a legal obligation to transfer majority ownership to the supporters and I also have a moral obligation not to burden the club with football debts, which can never be written off,” said Budge.
“For the moment, we believe that asking for salary cuts is the most appropriate way to protect the club. We also believe that it is morally the right thing to do when everyone on the planet has to make sacrifices. “