diff --git a/app/Console/Commands/OpenPayrollPeriodCommand.php b/app/Console/Commands/OpenPayrollPeriodCommand.php
new file mode 100644
index 0000000..796331f
--- /dev/null
+++ b/app/Console/Commands/OpenPayrollPeriodCommand.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Services\Finance\PayrollService;
+use Illuminate\Console\Command;
+
+class OpenPayrollPeriodCommand extends Command
+{
+    protected $signature = 'payroll:open-period';
+
+    protected $description = 'Tutup periode gaji terbuka, buka periode bulan ini, dan generate gaji pegawai';
+
+    public function handle(PayrollService $payrollService): int
+    {
+        $period = $payrollService->openCurrentPeriod();
+
+        $this->info(sprintf(
+            'Periode gaji %s dibuka. Total %d slip gaji.',
+            $period->period_label,
+            $period->payrolls()->count(),
+        ));
+
+        return self::SUCCESS;
+    }
+}
diff --git a/app/Enums/PayrollAdjustmentType.php b/app/Enums/PayrollAdjustmentType.php
new file mode 100644
index 0000000..1d0aa8c
--- /dev/null
+++ b/app/Enums/PayrollAdjustmentType.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Enums;
+
+use App\Traits\ProvidesEnumOptions;
+
+enum PayrollAdjustmentType: string
+{
+    use ProvidesEnumOptions;
+
+    case BONUS = 'bonus';
+    case DEDUCTION = 'deduction';
+
+    public function label(): string
+    {
+        return match ($this) {
+            self::BONUS => 'Tunjangan',
+            self::DEDUCTION => 'Potongan',
+        };
+    }
+}
diff --git a/app/Enums/PayrollPeriodStatus.php b/app/Enums/PayrollPeriodStatus.php
new file mode 100644
index 0000000..8d88d22
--- /dev/null
+++ b/app/Enums/PayrollPeriodStatus.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Enums;
+
+use App\Traits\ProvidesEnumOptions;
+
+enum PayrollPeriodStatus: string
+{
+    use ProvidesEnumOptions;
+
+    case OPEN = 'open';
+    case CLOSED = 'closed';
+
+    public function label(): string
+    {
+        return match ($this) {
+            self::OPEN => 'Dibuka',
+            self::CLOSED => 'Ditutup',
+        };
+    }
+}
diff --git a/app/Enums/PayrollStatus.php b/app/Enums/PayrollStatus.php
new file mode 100644
index 0000000..ce82901
--- /dev/null
+++ b/app/Enums/PayrollStatus.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Enums;
+
+use App\Traits\ProvidesEnumOptions;
+
+enum PayrollStatus: string
+{
+    use ProvidesEnumOptions;
+
+    case UNPAID = 'unpaid';
+    case PAID = 'paid';
+
+    public function label(): string
+    {
+        return match ($this) {
+            self::UNPAID => 'Belum Dibayar',
+            self::PAID => 'Sudah Dibayar',
+        };
+    }
+}
diff --git a/app/Enums/Permission.php b/app/Enums/Permission.php
index 9048ff0..5cf6357 100644
--- a/app/Enums/Permission.php
+++ b/app/Enums/Permission.php
@@ -61,6 +61,11 @@ enum Permission: string
     case EMPLOYEE_ADVANCES_VERIFY = 'employee-advances.verify';
     case EMPLOYEE_ADVANCES_PAY = 'employee-advances.pay';
 
+    case PAYROLL_VIEW = 'payroll.view';
+    case PAYROLL_PAY = 'payroll.pay';
+    case PAYROLL_ADJUST = 'payroll.adjust';
+    case PAYROLL_CLOSE = 'payroll.close';
+
     public function label(): string
     {
         return match ($this) {
@@ -116,6 +121,11 @@ public function label(): string
             self::EMPLOYEE_ADVANCES_DELETE => 'Hapus Kasbon',
             self::EMPLOYEE_ADVANCES_VERIFY => 'Setujui/Tolak Kasbon',
             self::EMPLOYEE_ADVANCES_PAY => 'Pelunasi Kasbon',
+
+            self::PAYROLL_VIEW => 'Lihat Gaji',
+            self::PAYROLL_PAY => 'Bayar Gaji',
+            self::PAYROLL_ADJUST => 'Sesuaikan Gaji',
+            self::PAYROLL_CLOSE => 'Tutup Periode Gaji',
         };
     }
 
@@ -141,6 +151,8 @@ public function group(): string
             self::EMPLOYEE_ADVANCES_VIEW, self::EMPLOYEE_ADVANCES_CREATE, self::EMPLOYEE_ADVANCES_UPDATE,
             self::EMPLOYEE_ADVANCES_DELETE, self::EMPLOYEE_ADVANCES_VERIFY,
             self::EMPLOYEE_ADVANCES_PAY => 'Kasbon',
+            self::PAYROLL_VIEW, self::PAYROLL_PAY, self::PAYROLL_ADJUST,
+            self::PAYROLL_CLOSE => 'Gaji',
         };
     }
 
diff --git a/app/Enums/Role.php b/app/Enums/Role.php
index 4c3e46d..a5a2f46 100644
--- a/app/Enums/Role.php
+++ b/app/Enums/Role.php
@@ -79,6 +79,10 @@ public function permissions(): array
                 Permission::EMPLOYEE_ADVANCES_UPDATE,
                 Permission::EMPLOYEE_ADVANCES_DELETE,
                 Permission::EMPLOYEE_ADVANCES_PAY,
+                Permission::PAYROLL_VIEW,
+                Permission::PAYROLL_PAY,
+                Permission::PAYROLL_ADJUST,
+                Permission::PAYROLL_CLOSE,
             ],
             self::ADMIN_TOKO => [
                 Permission::DASHBOARD_VIEW,
@@ -117,6 +121,10 @@ public function permissions(): array
                 Permission::EMPLOYEE_ADVANCES_UPDATE,
                 Permission::EMPLOYEE_ADVANCES_DELETE,
                 Permission::EMPLOYEE_ADVANCES_PAY,
+                Permission::PAYROLL_VIEW,
+                Permission::PAYROLL_PAY,
+                Permission::PAYROLL_ADJUST,
+                Permission::PAYROLL_CLOSE,
             ],
             self::ADMIN_BAHAN_BAKU => [
                 Permission::DASHBOARD_VIEW,
diff --git a/app/Http/Controllers/Admin/Finance/PayrollController.php b/app/Http/Controllers/Admin/Finance/PayrollController.php
new file mode 100644
index 0000000..de6f32e
--- /dev/null
+++ b/app/Http/Controllers/Admin/Finance/PayrollController.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\Finance\PayrollAdjustmentRequest;
+use App\Models\Payroll;
+use App\Services\Finance\PayrollService;
+use Illuminate\Http\RedirectResponse;
+use Inertia\Inertia;
+
+class PayrollController extends Controller
+{
+    public function __construct(
+        private readonly PayrollService $payrollService,
+    ) {}
+
+    public function pay(Payroll $payroll): RedirectResponse
+    {
+        $this->payrollService->pay($payroll, auth()->user());
+
+        Inertia::flash('success', 'Gaji berhasil dibayar.');
+
+        return redirect()->route('admin.finance.payroll.index', [
+            'period_id' => $payroll->payroll_period_id,
+        ]);
+    }
+
+    public function storeAdjustment(PayrollAdjustmentRequest $request, Payroll $payroll): RedirectResponse
+    {
+        $this->payrollService->addAdjustment(
+            $payroll,
+            $request->validated(),
+            auth()->user(),
+        );
+
+        Inertia::flash('success', 'Penyesuaian gaji berhasil ditambahkan.');
+
+        return redirect()->route('admin.finance.payroll.index', [
+            'period_id' => $payroll->payroll_period_id,
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Admin/Finance/PayrollPeriodController.php b/app/Http/Controllers/Admin/Finance/PayrollPeriodController.php
new file mode 100644
index 0000000..9615961
--- /dev/null
+++ b/app/Http/Controllers/Admin/Finance/PayrollPeriodController.php
@@ -0,0 +1,56 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Enums\PayrollAdjustmentType;
+use App\Http\Controllers\Concerns\ParsesDataTableQuery;
+use App\Http\Controllers\Controller;
+use App\Models\PayrollPeriod;
+use App\Services\Finance\PayrollService;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Inertia\Inertia;
+use Inertia\Response;
+
+class PayrollPeriodController extends Controller
+{
+    use ParsesDataTableQuery;
+
+    public function __construct(
+        private readonly PayrollService $payrollService,
+    ) {}
+
+    public function index(Request $request): Response
+    {
+        $tableQuery = $this->parseDataTableQuery($request);
+        $periodId = $request->integer('period_id') ?: null;
+        $period = $this->payrollService->resolvePeriod($periodId);
+
+        return Inertia::render('admin/finance/payroll/Index', [
+            'periods' => $this->payrollService->listPeriods(),
+            'currentPeriod' => $period,
+            'payrolls' => $period
+                ? $this->payrollService->paginateForPeriod($period, $tableQuery)
+                : null,
+            'summary' => $period
+                ? $this->payrollService->periodSummary($period)
+                : null,
+            'adjustmentTypes' => PayrollAdjustmentType::selectOptions(),
+            'filters' => array_merge(
+                $this->dataTableFilters($tableQuery),
+                ['period_id' => $period?->id],
+            ),
+        ]);
+    }
+
+    public function close(PayrollPeriod $payrollPeriod): RedirectResponse
+    {
+        $this->payrollService->closePeriod($payrollPeriod, auth()->user());
+
+        Inertia::flash('success', 'Periode gaji berhasil ditutup.');
+
+        return redirect()->route('admin.finance.payroll.index', [
+            'period_id' => $payrollPeriod->id,
+        ]);
+    }
+}
diff --git a/app/Http/Requests/Admin/Finance/PayrollAdjustmentRequest.php b/app/Http/Requests/Admin/Finance/PayrollAdjustmentRequest.php
new file mode 100644
index 0000000..34b737a
--- /dev/null
+++ b/app/Http/Requests/Admin/Finance/PayrollAdjustmentRequest.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\Admin\Finance;
+
+use App\Enums\PayrollAdjustmentType;
+use App\Enums\Permission;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class PayrollAdjustmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return $this->user()?->can(Permission::PAYROLL_ADJUST->value) ?? false;
+    }
+
+    /**
+     * @return array<string, mixed>
+     */
+    public function rules(): array
+    {
+        return [
+            'type' => ['required', Rule::enum(PayrollAdjustmentType::class)],
+            'amount' => ['required', 'integer', 'min:1'],
+            'description' => ['required', 'string', 'max:500'],
+        ];
+    }
+}
diff --git a/app/Models/CashTransaction.php b/app/Models/CashTransaction.php
index 44c719a..4223849 100644
--- a/app/Models/CashTransaction.php
+++ b/app/Models/CashTransaction.php
@@ -96,6 +96,7 @@ public static function labelForReferenceType(?string $referenceType): string
         return match ($referenceType) {
             Expense::class => 'Pengeluaran',
             EmployeeAdvance::class => 'Kasbon Pegawai',
+            Payroll::class => 'Gaji Pegawai',
             default => class_basename($referenceType),
         };
     }
diff --git a/app/Models/Employee.php b/app/Models/Employee.php
index 78108ec..21c69cd 100644
--- a/app/Models/Employee.php
+++ b/app/Models/Employee.php
@@ -97,4 +97,9 @@ public function advances(): HasMany
     {
         return $this->hasMany(EmployeeAdvance::class);
     }
+
+    public function payrolls(): HasMany
+    {
+        return $this->hasMany(Payroll::class);
+    }
 }
diff --git a/app/Models/Payroll.php b/app/Models/Payroll.php
new file mode 100644
index 0000000..d036480
--- /dev/null
+++ b/app/Models/Payroll.php
@@ -0,0 +1,162 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\EmployeeAdvanceStatus;
+use App\Enums\PayrollAdjustmentType;
+use App\Enums\PayrollStatus;
+use Illuminate\Database\Eloquent\Attributes\Appends;
+use Illuminate\Database\Eloquent\Attributes\Guarded;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+#[Guarded(['id'])]
+#[Appends([
+    'base_salary_formatted',
+    'bonus_amount_formatted',
+    'deduction_amount_formatted',
+    'net_amount_formatted',
+    'status_label',
+    'employee_name',
+    'paid_at_formatted',
+    'can_pay',
+    'can_adjust',
+])]
+class Payroll extends Model
+{
+    protected function casts(): array
+    {
+        return [
+            'base_salary' => 'integer',
+            'bonus_amount' => 'integer',
+            'deduction_amount' => 'integer',
+            'net_amount' => 'integer',
+            'status' => PayrollStatus::class,
+            'paid_at' => 'datetime',
+        ];
+    }
+
+    public function baseSalaryFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->base_salary, 0, ',', '.'),
+        );
+    }
+
+    public function bonusAmountFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->bonus_amount, 0, ',', '.'),
+        );
+    }
+
+    public function deductionAmountFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->deduction_amount, 0, ',', '.'),
+        );
+    }
+
+    public function netAmountFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->net_amount, 0, ',', '.'),
+        );
+    }
+
+    public function statusLabel(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->status?->label(),
+        );
+    }
+
+    public function employeeName(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->employee?->user?->profile?->full_name
+                ?? $this->employee?->user?->username,
+        );
+    }
+
+    public function paidAtFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->paid_at?->translatedFormat('l, d F Y H:i'),
+        );
+    }
+
+    public function canPay(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->status === PayrollStatus::UNPAID
+                && $this->relationLoaded('payrollPeriod')
+                && $this->payrollPeriod?->isOpen(),
+        );
+    }
+
+    public function canAdjust(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->status === PayrollStatus::UNPAID
+                && $this->relationLoaded('payrollPeriod')
+                && $this->payrollPeriod?->isOpen(),
+        );
+    }
+
+    public function payrollPeriod(): BelongsTo
+    {
+        return $this->belongsTo(PayrollPeriod::class);
+    }
+
+    public function employee(): BelongsTo
+    {
+        return $this->belongsTo(Employee::class);
+    }
+
+    public function paidBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'paid_by_id');
+    }
+
+    public function cashTransaction(): BelongsTo
+    {
+        return $this->belongsTo(CashTransaction::class);
+    }
+
+    public function adjustments(): HasMany
+    {
+        return $this->hasMany(PayrollAdjustment::class);
+    }
+
+    public function recalculateAmounts(): void
+    {
+        $bonusAmount = (int) $this->adjustments()
+            ->where('type', PayrollAdjustmentType::BONUS)
+            ->sum('amount');
+
+        $manualDeduction = (int) $this->adjustments()
+            ->where('type', PayrollAdjustmentType::DEDUCTION)
+            ->sum('amount');
+
+        $kasbonDeduction = $this->calculateKasbonDeduction();
+
+        $this->bonus_amount = $bonusAmount;
+        $this->deduction_amount = $kasbonDeduction + $manualDeduction;
+        $this->net_amount = max(0, $this->base_salary + $bonusAmount - $this->deduction_amount);
+    }
+
+    public function calculateKasbonDeduction(): int
+    {
+        $outstanding = (int) EmployeeAdvance::query()
+            ->where('employee_id', $this->employee_id)
+            ->where('status', EmployeeAdvanceStatus::APPROVED)
+            ->sum('amount');
+
+        return min($outstanding, $this->base_salary + (int) $this->adjustments()
+            ->where('type', PayrollAdjustmentType::BONUS)
+            ->sum('amount'));
+    }
+}
diff --git a/app/Models/PayrollAdjustment.php b/app/Models/PayrollAdjustment.php
new file mode 100644
index 0000000..60ff6f7
--- /dev/null
+++ b/app/Models/PayrollAdjustment.php
@@ -0,0 +1,64 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\PayrollAdjustmentType;
+use Illuminate\Database\Eloquent\Attributes\Appends;
+use Illuminate\Database\Eloquent\Attributes\Guarded;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+#[Guarded(['id'])]
+#[Appends(['amount_formatted', 'type_label', 'created_at_formatted', 'created_by_name'])]
+class PayrollAdjustment extends Model
+{
+    public $timestamps = false;
+
+    protected function casts(): array
+    {
+        return [
+            'type' => PayrollAdjustmentType::class,
+            'amount' => 'integer',
+            'created_at' => 'datetime',
+        ];
+    }
+
+    public function amountFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->amount, 0, ',', '.'),
+        );
+    }
+
+    public function typeLabel(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->type?->label(),
+        );
+    }
+
+    public function createdAtFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->created_at?->translatedFormat('l, d F Y H:i'),
+        );
+    }
+
+    public function createdByName(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->createdBy?->profile?->full_name ?? $this->createdBy?->username,
+        );
+    }
+
+    public function payroll(): BelongsTo
+    {
+        return $this->belongsTo(Payroll::class);
+    }
+
+    public function createdBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_id');
+    }
+}
diff --git a/app/Models/PayrollPeriod.php b/app/Models/PayrollPeriod.php
new file mode 100644
index 0000000..84cd7ca
--- /dev/null
+++ b/app/Models/PayrollPeriod.php
@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\PayrollPeriodStatus;
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Attributes\Appends;
+use Illuminate\Database\Eloquent\Attributes\Guarded;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+#[Guarded(['id'])]
+#[Appends(['period_label', 'status_label', 'closed_at_formatted'])]
+class PayrollPeriod extends Model
+{
+    protected function casts(): array
+    {
+        return [
+            'status' => PayrollPeriodStatus::class,
+            'closed_at' => 'datetime',
+        ];
+    }
+
+    public function periodLabel(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => Carbon::create($this->year, $this->month, 1)->translatedFormat('F Y'),
+        );
+    }
+
+    public function statusLabel(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->status?->label(),
+        );
+    }
+
+    public function closedAtFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->closed_at?->translatedFormat('l, d F Y H:i'),
+        );
+    }
+
+    public function payrolls(): HasMany
+    {
+        return $this->hasMany(Payroll::class);
+    }
+
+    public function closedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'closed_by_id');
+    }
+
+    public function isOpen(): bool
+    {
+        return $this->status === PayrollPeriodStatus::OPEN;
+    }
+}
diff --git a/app/Services/Finance/PayrollService.php b/app/Services/Finance/PayrollService.php
new file mode 100644
index 0000000..604c4b7
--- /dev/null
+++ b/app/Services/Finance/PayrollService.php
@@ -0,0 +1,343 @@
+<?php
+
+namespace App\Services\Finance;
+
+use App\Enums\EmployeeAdvanceStatus;
+use App\Enums\PayrollAdjustmentType;
+use App\Enums\PayrollPeriodStatus;
+use App\Enums\PayrollStatus;
+use App\Enums\Role;
+use App\Models\Employee;
+use App\Models\EmployeeAdvance;
+use App\Models\Payroll;
+use App\Models\PayrollPeriod;
+use App\Models\User;
+use Carbon\Carbon;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Validation\ValidationException;
+
+class PayrollService
+{
+    public function __construct(
+        private readonly CashService $cashService,
+    ) {}
+
+    /**
+     * @return Collection<int, PayrollPeriod>
+     */
+    public function listPeriods(): Collection
+    {
+        return PayrollPeriod::query()
+            ->orderByDesc('year')
+            ->orderByDesc('month')
+            ->get();
+    }
+
+    public function resolvePeriod(?int $periodId): ?PayrollPeriod
+    {
+        if ($periodId !== null) {
+            return PayrollPeriod::query()->find($periodId);
+        }
+
+        return PayrollPeriod::query()
+            ->where('status', PayrollPeriodStatus::OPEN)
+            ->orderByDesc('year')
+            ->orderByDesc('month')
+            ->first()
+            ?? PayrollPeriod::query()
+                ->orderByDesc('year')
+                ->orderByDesc('month')
+                ->first();
+    }
+
+    /**
+     * @return array{total_net_amount: int, total_net_amount_formatted: string, unpaid_count: int, paid_count: int}
+     */
+    public function periodSummary(PayrollPeriod $period): array
+    {
+        $totalNetAmount = (int) Payroll::query()
+            ->where('payroll_period_id', $period->id)
+            ->where('status', PayrollStatus::UNPAID)
+            ->sum('net_amount');
+
+        $unpaidCount = Payroll::query()
+            ->where('payroll_period_id', $period->id)
+            ->where('status', PayrollStatus::UNPAID)
+            ->count();
+
+        $paidCount = Payroll::query()
+            ->where('payroll_period_id', $period->id)
+            ->where('status', PayrollStatus::PAID)
+            ->count();
+
+        return [
+            'total_net_amount' => $totalNetAmount,
+            'total_net_amount_formatted' => 'Rp '.number_format($totalNetAmount, 0, ',', '.'),
+            'unpaid_count' => $unpaidCount,
+            'paid_count' => $paidCount,
+        ];
+    }
+
+    /**
+     * @param  array{search: string, sort: string, direction: 'asc'|'desc'}  $tableQuery
+     */
+    public function paginateForPeriod(PayrollPeriod $period, array $tableQuery): LengthAwarePaginator
+    {
+        $query = Payroll::query()
+            ->with(['employee.user.profile', 'payrollPeriod'])
+            ->where('payroll_period_id', $period->id)
+            ->when($tableQuery['search'] !== '', function (Builder $query) use ($tableQuery): void {
+                $search = $tableQuery['search'];
+                $query->where(function (Builder $query) use ($search): void {
+                    $query->whereHas('employee.user.profile', fn (Builder $query) => $query->where('full_name', 'like', "%{$search}%"))
+                        ->orWhereHas('employee.user', fn (Builder $query) => $query->where('username', 'like', "%{$search}%"));
+                });
+            });
+
+        $this->applySorting($query, $tableQuery['sort'], $tableQuery['direction']);
+
+        return $query
+            ->paginate(10)
+            ->withQueryString();
+    }
+
+    public function openCurrentPeriod(?User $closedBy = null): PayrollPeriod
+    {
+        return DB::transaction(function () use ($closedBy): PayrollPeriod {
+            $now = now();
+            $year = $now->year;
+            $month = $now->month;
+
+            PayrollPeriod::query()
+                ->where('status', PayrollPeriodStatus::OPEN)
+                ->update([
+                    'status' => PayrollPeriodStatus::CLOSED,
+                    'closed_at' => now(),
+                    'closed_by_id' => $closedBy?->id,
+                ]);
+
+            $period = PayrollPeriod::query()
+                ->where('year', $year)
+                ->where('month', $month)
+                ->first();
+
+            if ($period === null) {
+                $period = PayrollPeriod::create([
+                    'year' => $year,
+                    'month' => $month,
+                    'status' => PayrollPeriodStatus::OPEN,
+                ]);
+            } elseif ($period->status === PayrollPeriodStatus::CLOSED) {
+                $period->status = PayrollPeriodStatus::OPEN;
+                $period->closed_at = null;
+                $period->closed_by_id = null;
+                $period->save();
+            }
+
+            $this->generatePayrollsForPeriod($period);
+
+            return $period->fresh();
+        });
+    }
+
+    public function closePeriod(PayrollPeriod $period, User $user): void
+    {
+        if (! $period->isOpen()) {
+            throw ValidationException::withMessages([
+                'payroll_period' => 'Periode gaji ini sudah ditutup.',
+            ]);
+        }
+
+        $unpaidCount = Payroll::query()
+            ->where('payroll_period_id', $period->id)
+            ->where('status', PayrollStatus::UNPAID)
+            ->where('net_amount', '>', 0)
+            ->count();
+
+        if ($unpaidCount > 0) {
+            throw ValidationException::withMessages([
+                'payroll_period' => 'Masih ada gaji yang belum dibayar.',
+            ]);
+        }
+
+        $period->status = PayrollPeriodStatus::CLOSED;
+        $period->closed_at = now();
+        $period->closed_by_id = $user->id;
+        $period->save();
+    }
+
+    public function generatePayrollsForPeriod(PayrollPeriod $period): void
+    {
+        $employees = $this->payrollEligibleEmployees($period);
+
+        foreach ($employees as $employee) {
+            $exists = Payroll::query()
+                ->where('payroll_period_id', $period->id)
+                ->where('employee_id', $employee->id)
+                ->exists();
+
+            if ($exists) {
+                continue;
+            }
+
+            $payroll = new Payroll([
+                'payroll_period_id' => $period->id,
+                'employee_id' => $employee->id,
+                'base_salary' => $employee->base_salary,
+                'bonus_amount' => 0,
+                'deduction_amount' => 0,
+                'net_amount' => 0,
+                'status' => PayrollStatus::UNPAID,
+            ]);
+
+            $payroll->save();
+            $payroll->recalculateAmounts();
+            $payroll->save();
+        }
+    }
+
+    /**
+     * @param  array{type: string, amount: int, description: string}  $validated
+     */
+    public function addAdjustment(Payroll $payroll, array $validated, User $user): void
+    {
+        $payroll->loadMissing('payrollPeriod');
+
+        if (! $payroll->can_adjust) {
+            throw ValidationException::withMessages([
+                'payroll' => 'Penyesuaian hanya dapat ditambahkan pada gaji yang belum dibayar di periode terbuka.',
+            ]);
+        }
+
+        DB::transaction(function () use ($payroll, $validated, $user): void {
+            $payroll->adjustments()->create([
+                'type' => PayrollAdjustmentType::from($validated['type']),
+                'amount' => (int) $validated['amount'],
+                'description' => $validated['description'],
+                'created_by_id' => $user->id,
+            ]);
+
+            $payroll->load('adjustments');
+            $payroll->recalculateAmounts();
+            $payroll->save();
+        });
+    }
+
+    public function pay(Payroll $payroll, User $user): void
+    {
+        $payroll->loadMissing(['payrollPeriod', 'employee.user.profile']);
+
+        if ($payroll->status !== PayrollStatus::UNPAID) {
+            throw ValidationException::withMessages([
+                'payroll' => 'Gaji ini sudah dibayar.',
+            ]);
+        }
+
+        if (! $payroll->payrollPeriod?->isOpen()) {
+            throw ValidationException::withMessages([
+                'payroll' => 'Periode gaji sudah ditutup.',
+            ]);
+        }
+
+        if ($payroll->net_amount <= 0) {
+            DB::transaction(function () use ($payroll, $user): void {
+                $payroll->status = PayrollStatus::PAID;
+                $payroll->paid_at = now();
+                $payroll->paid_by_id = $user->id;
+                $payroll->save();
+
+                $this->settleKasbonFromPayroll($payroll, $user);
+            });
+
+            return;
+        }
+
+        DB::transaction(function () use ($payroll, $user): void {
+            $description = sprintf(
+                'Pembayaran gaji: %s (%s)',
+                $payroll->employeeName,
+                $payroll->payrollPeriod->period_label,
+            );
+
+            $cashTransaction = $this->cashService->recordOutgoing(
+                $payroll,
+                $payroll->net_amount,
+                $description,
+                $user,
+            );
+
+            $payroll->cash_transaction_id = $cashTransaction->id;
+            $payroll->status = PayrollStatus::PAID;
+            $payroll->paid_at = now();
+            $payroll->paid_by_id = $user->id;
+            $payroll->save();
+
+            $this->settleKasbonFromPayroll($payroll, $user);
+        });
+    }
+
+    /**
+     * @return Collection<int, Employee>
+     */
+    private function payrollEligibleEmployees(PayrollPeriod $period): Collection
+    {
+        $periodStart = Carbon::create($period->year, $period->month, 1)->startOfMonth();
+
+        return Employee::query()
+            ->with('user.roles')
+            ->whereHas('user', function (Builder $query): void {
+                $query->where('is_active', true)
+                    ->whereDoesntHave('roles', fn (Builder $query) => $query->whereIn('name', [
+                        Role::DEVELOPER->value,
+                        Role::OWNER->value,
+                    ]));
+            })
+            ->where(function (Builder $query) use ($periodStart): void {
+                $query->whereNull('resign_date')
+                    ->orWhere('resign_date', '>=', $periodStart);
+            })
+            ->get();
+    }
+
+    private function settleKasbonFromPayroll(Payroll $payroll, User $user): void
+    {
+        $remaining = (int) $payroll->deduction_amount;
+
+        if ($remaining <= 0) {
+            return;
+        }
+
+        $advances = EmployeeAdvance::query()
+            ->where('employee_id', $payroll->employee_id)
+            ->where('status', EmployeeAdvanceStatus::APPROVED)
+            ->orderBy('created_at')
+            ->get();
+
+        foreach ($advances as $advance) {
+            if ($remaining <= 0) {
+                break;
+            }
+
+            $advance->paid_at = now();
+            $advance->paid_by_id = $user->id;
+            $advance->status = EmployeeAdvanceStatus::PAID;
+            $advance->save();
+
+            $remaining -= $advance->amount;
+        }
+    }
+
+    private function applySorting(Builder $query, string $sort, string $direction): void
+    {
+        if (in_array($sort, ['base_salary', 'bonus_amount', 'deduction_amount', 'net_amount', 'status', 'created_at'], true)) {
+            $query->orderBy($sort, $direction);
+
+            return;
+        }
+
+        $query->orderBy('employee_id');
+    }
+}
diff --git a/bootstrap/app.php b/bootstrap/app.php
index b9b2d94..7adc116 100644
--- a/bootstrap/app.php
+++ b/bootstrap/app.php
@@ -2,6 +2,7 @@
 
 use App\Http\Middleware\HandleAppearance;
 use App\Http\Middleware\HandleInertiaRequests;
+use Illuminate\Console\Scheduling\Schedule;
 use Illuminate\Foundation\Application;
 use Illuminate\Foundation\Configuration\Exceptions;
 use Illuminate\Foundation\Configuration\Middleware;
@@ -34,4 +35,9 @@
         $exceptions->shouldRenderJsonWhen(
             fn (Request $request) => $request->is('api/*'),
         );
+    })
+    ->withSchedule(function (Schedule $schedule): void {
+        $schedule->command('payroll:open-period')
+            ->monthlyOn(1, '00:05')
+            ->timezone('Asia/Jakarta');
     })->create();
diff --git a/database/migrations/2026_06_11_100001_create_payroll_periods_table.php b/database/migrations/2026_06_11_100001_create_payroll_periods_table.php
new file mode 100644
index 0000000..85c8497
--- /dev/null
+++ b/database/migrations/2026_06_11_100001_create_payroll_periods_table.php
@@ -0,0 +1,31 @@
+<?php
+
+use App\Enums\PayrollPeriodStatus;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('payroll_periods', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedSmallInteger('year');
+            $table->unsignedTinyInteger('month');
+            $table->enum('status', array_column(PayrollPeriodStatus::cases(), 'value'))
+                ->default(PayrollPeriodStatus::OPEN->value);
+            $table->timestamp('closed_at')->nullable();
+            $table->foreignId('closed_by_id')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamps();
+
+            $table->unique(['year', 'month']);
+            $table->index('status');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('payroll_periods');
+    }
+};
diff --git a/database/migrations/2026_06_11_100002_create_payrolls_table.php b/database/migrations/2026_06_11_100002_create_payrolls_table.php
new file mode 100644
index 0000000..0e807aa
--- /dev/null
+++ b/database/migrations/2026_06_11_100002_create_payrolls_table.php
@@ -0,0 +1,37 @@
+<?php
+
+use App\Enums\PayrollStatus;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('payrolls', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('payroll_period_id')->constrained()->cascadeOnDelete();
+            $table->foreignId('employee_id')->constrained()->cascadeOnDelete();
+            $table->unsignedInteger('base_salary');
+            $table->unsignedBigInteger('bonus_amount')->default(0);
+            $table->unsignedBigInteger('deduction_amount')->default(0);
+            $table->unsignedBigInteger('net_amount');
+            $table->enum('status', array_column(PayrollStatus::cases(), 'value'))
+                ->default(PayrollStatus::UNPAID->value);
+            $table->foreignId('cash_transaction_id')->nullable()->unique()->constrained()->restrictOnDelete();
+            $table->timestamp('paid_at')->nullable();
+            $table->foreignId('paid_by_id')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamps();
+
+            $table->unique(['payroll_period_id', 'employee_id']);
+            $table->index(['payroll_period_id', 'status']);
+            $table->index('employee_id');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('payrolls');
+    }
+};
diff --git a/database/migrations/2026_06_11_100003_create_payroll_adjustments_table.php b/database/migrations/2026_06_11_100003_create_payroll_adjustments_table.php
new file mode 100644
index 0000000..7e5b6f7
--- /dev/null
+++ b/database/migrations/2026_06_11_100003_create_payroll_adjustments_table.php
@@ -0,0 +1,29 @@
+<?php
+
+use App\Enums\PayrollAdjustmentType;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('payroll_adjustments', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('payroll_id')->constrained()->cascadeOnDelete();
+            $table->enum('type', array_column(PayrollAdjustmentType::cases(), 'value'));
+            $table->unsignedBigInteger('amount');
+            $table->string('description', 500);
+            $table->foreignId('created_by_id')->constrained('users')->restrictOnDelete();
+            $table->timestamp('created_at')->useCurrent();
+
+            $table->index(['payroll_id', 'created_at']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('payroll_adjustments');
+    }
+};
diff --git a/resources/js/components/AppSidebar.vue b/resources/js/components/AppSidebar.vue
index b604f4f..5c40510 100644
--- a/resources/js/components/AppSidebar.vue
+++ b/resources/js/components/AppSidebar.vue
@@ -1,6 +1,6 @@
 <script setup lang="ts">
 import { Link, usePage } from '@inertiajs/vue3';
-import { Banknote, FolderTree, Layers, LayoutDashboard, Package, Receipt, User, UserCheck, Users, Wallet } from '@lucide/vue';
+import { Banknote, FolderTree, Layers, LayoutDashboard, Package, Receipt, User, UserCheck, Users, Wallet, WalletCards } from '@lucide/vue';
 import { computed } from 'vue';
 import {
     Sidebar,
@@ -29,8 +29,9 @@ const isCustomersActive = computed(() => page.url.startsWith('/admin/master/cust
 const isCashActive = computed(() => page.url.startsWith('/admin/finance/cash'));
 const isExpensesActive = computed(() => page.url.startsWith('/admin/finance/expenses'));
 const isEmployeeAdvancesActive = computed(() => page.url.startsWith('/admin/finance/employee-advances'));
+const isPayrollActive = computed(() => page.url.startsWith('/admin/finance/payroll'));
 const showFinanceMenu = computed(() => (
-    can('cash.view') || can('expenses.view') || can('employee-advances.view')
+    can('cash.view') || can('expenses.view') || can('employee-advances.view') || can('payroll.view')
 ));
 const showMasterMenu = computed(() => (
     can('categories.view') || can('products.view') || can('raw-materials.view')
@@ -144,6 +145,14 @@ const showMasterMenu = computed(() => (
                                 </Link>
                             </SidebarMenuButton>
                         </SidebarMenuItem>
+                        <SidebarMenuItem v-if="can('payroll.view')">
+                            <SidebarMenuButton as-child tooltip="Gaji" :is-active="isPayrollActive">
+                                <Link href="/admin/finance/payroll">
+                                    <WalletCards />
+                                    <span>Gaji</span>
+                                </Link>
+                            </SidebarMenuButton>
+                        </SidebarMenuItem>
                     </SidebarMenu>
                 </SidebarGroupContent>
             </SidebarGroup>
diff --git a/resources/js/components/admin/finance/payroll/PayrollAdjustmentModal.vue b/resources/js/components/admin/finance/payroll/PayrollAdjustmentModal.vue
new file mode 100644
index 0000000..e7d9a6f
--- /dev/null
+++ b/resources/js/components/admin/finance/payroll/PayrollAdjustmentModal.vue
@@ -0,0 +1,132 @@
+<script setup lang="ts">
+import { useForm } from '@inertiajs/vue3';
+import { Save } from '@lucide/vue';
+import { watch } from 'vue';
+import { toast } from 'vue-sonner';
+import { Button } from '@/components/ui/button';
+import {
+    Dialog,
+    DialogContent,
+    DialogFooter,
+    DialogHeader,
+    DialogTitle,
+} from '@/components/ui/dialog';
+import {
+    Field,
+    FieldError,
+    FieldGroup,
+    FieldLabel,
+    FieldSet,
+} from '@/components/ui/field';
+import { RupiahInput } from '@/components/ui/rupiah-input';
+import {
+    Select,
+    SelectContent,
+    SelectItem,
+    SelectTrigger,
+    SelectValue,
+} from '@/components/ui/select';
+import { Textarea } from '@/components/ui/textarea';
+import { parseRupiah } from '@/lib/rupiah';
+import type { PayrollAdjustmentFormData, PayrollListItem, SelectOption } from '@/types/payroll';
+
+const open = defineModel<boolean>('open', { default: false });
+
+const props = defineProps<{
+    payroll: PayrollListItem | null;
+    adjustmentTypes: SelectOption[];
+}>();
+
+const form = useForm<PayrollAdjustmentFormData>({
+    type: 'bonus',
+    amount: '',
+    description: '',
+});
+
+function resetForm() {
+    form.reset();
+    form.type = 'bonus';
+    form.clearErrors();
+}
+
+watch(open, (isOpen) => {
+    if (isOpen) {
+        resetForm();
+    }
+});
+
+function submit() {
+    if (!props.payroll) {
+        return;
+    }
+
+    form.transform((data) => ({
+        ...data,
+        amount: parseRupiah(data.amount),
+    })).post(`/admin/finance/payroll/${props.payroll.id}/adjustments`, {
+        preserveScroll: true,
+        onSuccess: () => {
+            open.value = false;
+        },
+        onError: () => {
+            toast.error('Gagal menambahkan penyesuaian.');
+        },
+    });
+}
+</script>
+
+<template>
+    <Dialog v-model:open="open">
+        <DialogContent class="sm:max-w-md">
+            <DialogHeader>
+                <DialogTitle>Penyesuaian Gaji</DialogTitle>
+            </DialogHeader>
+
+            <form @submit.prevent="submit">
+                <FieldSet>
+                    <FieldGroup>
+                        <Field v-if="payroll">
+                            <FieldLabel>Pegawai</FieldLabel>
+                            <p class="text-sm text-muted-foreground">{{ payroll.employee_name }}</p>
+                        </Field>
+
+                        <Field>
+                            <FieldLabel for="type">Jenis</FieldLabel>
+                            <Select v-model="form.type">
+                                <SelectTrigger id="type">
+                                    <SelectValue placeholder="Pilih jenis" />
+                                </SelectTrigger>
+                                <SelectContent>
+                                    <SelectItem v-for="option in adjustmentTypes" :key="option.value"
+                                        :value="option.value">
+                                        {{ option.label }}
+                                    </SelectItem>
+                                </SelectContent>
+                            </Select>
+                            <FieldError :message="form.errors.type" />
+                        </Field>
+
+                        <Field>
+                            <FieldLabel for="amount">Jumlah</FieldLabel>
+                            <RupiahInput id="amount" v-model="form.amount" />
+                            <FieldError :message="form.errors.amount" />
+                        </Field>
+
+                        <Field>
+                            <FieldLabel for="description">Keterangan</FieldLabel>
+                            <Textarea id="description" v-model="form.description" rows="3" />
+                            <FieldError :message="form.errors.description" />
+                        </Field>
+                    </FieldGroup>
+                </FieldSet>
+
+                <DialogFooter class="mt-4">
+                    <Button type="submit" :disabled="form.processing">
+                        <Save class="size-4" />
+                        Simpan
+                    </Button>
+                </DialogFooter>
+            </form>
+        </DialogContent>
+    </Dialog>
+</template>
diff --git a/resources/js/components/admin/finance/payroll/columns.ts b/resources/js/components/admin/finance/payroll/columns.ts
new file mode 100644
index 0000000..feaacd5
--- /dev/null
+++ b/resources/js/components/admin/finance/payroll/columns.ts
@@ -0,0 +1,61 @@
+import type { ColumnDef } from '@tanstack/vue-table';
+import { h } from 'vue';
+import DataTableActions from '@/components/admin/finance/payroll/data-table-actions.vue';
+import { DataTableColumnHeader } from '@/components/data-table';
+import { Badge } from '@/components/ui/badge';
+import type { PayrollListItem } from '@/types/payroll';
+
+function statusVariant(status: string): 'default' | 'secondary' | 'destructive' | 'outline' {
+    return status === 'paid' ? 'secondary' : 'outline';
+}
+
+export function createColumns(
+    onAdjust: (payroll: PayrollListItem) => void,
+): ColumnDef<PayrollListItem>[] {
+    return [
+        {
+            accessorKey: 'employee_name',
+            enableSorting: false,
+            header: () => 'Pegawai',
+        },
+        {
+            accessorKey: 'base_salary_formatted',
+            enableSorting: true,
+            header: () => h(DataTableColumnHeader, { title: 'Gaji Pokok', column: 'base_salary' }),
+        },
+        {
+            accessorKey: 'bonus_amount_formatted',
+            enableSorting: true,
+            header: () => h(DataTableColumnHeader, { title: 'Tunjangan', column: 'bonus_amount' }),
+        },
+        {
+            accessorKey: 'deduction_amount_formatted',
+            enableSorting: true,
+            header: () => h(DataTableColumnHeader, { title: 'Potongan', column: 'deduction_amount' }),
+        },
+        {
+            accessorKey: 'net_amount_formatted',
+            enableSorting: true,
+            header: () => h(DataTableColumnHeader, { title: 'Gaji Bersih', column: 'net_amount' }),
+        },
+        {
+            accessorKey: 'status_label',
+            enableSorting: true,
+            header: () => h(DataTableColumnHeader, { title: 'Status', column: 'status' }),
+            cell: ({ row }) => h(
+                Badge,
+                { variant: statusVariant(row.original.status) },
+                () => row.original.status_label,
+            ),
+        },
+        {
+            id: 'actions',
+            enableSorting: false,
+            enableHiding: false,
+            cell: ({ row }) => h(DataTableActions, {
+                payroll: row.original,
+                onAdjust: () => onAdjust(row.original),
+            }),
+        },
+    ];
+}
diff --git a/resources/js/components/admin/finance/payroll/data-table-actions.vue b/resources/js/components/admin/finance/payroll/data-table-actions.vue
new file mode 100644
index 0000000..42daf8c
--- /dev/null
+++ b/resources/js/components/admin/finance/payroll/data-table-actions.vue
@@ -0,0 +1,69 @@
+<script setup lang="ts">
+import { router } from '@inertiajs/vue3';
+import { Banknote, SlidersHorizontal } from '@lucide/vue';
+import { ref } from 'vue';
+import { toast } from 'vue-sonner';
+import ConfirmDialog from '@/components/ConfirmDialog.vue';
+import { Button } from '@/components/ui/button';
+import { Tooltip, TooltipContent, TooltipTrigger } from '@/components/ui/tooltip';
+import { useCan } from '@/composables/useCan';
+import type { PayrollListItem } from '@/types/payroll';
+
+const props = defineProps<{
+    payroll: PayrollListItem;
+}>();
+
+const emit = defineEmits<{
+    adjust: [payroll: PayrollListItem];
+}>();
+
+const { can } = useCan();
+
+const payConfirmOpen = ref(false);
+const payProcessing = ref(false);
+
+function payPayroll() {
+    payProcessing.value = true;
+
+    router.post(`/admin/finance/payroll/${props.payroll.id}/pay`, {}, {
+        preserveScroll: true,
+        onSuccess: () => {
+            payConfirmOpen.value = false;
+        },
+        onError: () => {
+            toast.error('Gagal membayar gaji.');
+        },
+        onFinish: () => {
+            payProcessing.value = false;
+        },
+    });
+}
+</script>
+
+<template>
+    <div class="flex items-center justify-end gap-1">
+        <Tooltip v-if="payroll.can_adjust && can('payroll.adjust')">
+            <TooltipTrigger as-child>
+                <Button variant="ghost" size="icon" class="size-8" @click="emit('adjust', payroll)">
+                    <SlidersHorizontal class="size-4" />
+                    <span class="sr-only">Sesuaikan</span>
+                </Button>
+            </TooltipTrigger>
+            <TooltipContent>Sesuaikan Gaji</TooltipContent>
+        </Tooltip>
+
+        <Tooltip v-if="payroll.can_pay && can('payroll.pay')">
+            <TooltipTrigger as-child>
+                <Button variant="ghost" size="icon" class="size-8" @click="payConfirmOpen = true">
+                    <Banknote class="size-4" />
+                    <span class="sr-only">Bayar</span>
+                </Button>
+            </TooltipTrigger>
+            <TooltipContent>Bayar Gaji</TooltipContent>
+        </Tooltip>
+    </div>
+
+    <ConfirmDialog v-if="can('payroll.pay')" v-model:open="payConfirmOpen" title="Bayar gaji?"
+        :description="`Gaji ${payroll.net_amount_formatted} untuk ${payroll.employee_name} akan dibayar dari kas.`"
+        confirm-label="Bayar" cancel-label="Batal" :loading="payProcessing" @confirm="payPayroll" />
+</template>
diff --git a/resources/js/pages/admin/finance/payroll/Index.vue b/resources/js/pages/admin/finance/payroll/Index.vue
new file mode 100644
index 0000000..08b93ea
--- /dev/null
+++ b/resources/js/pages/admin/finance/payroll/Index.vue
@@ -0,0 +1,217 @@
+<script setup lang="ts">
+import { Head, router } from '@inertiajs/vue3';
+import { Banknote, Lock } from '@lucide/vue';
+import { computed, ref, watch } from 'vue';
+import { toast } from 'vue-sonner';
+import { createColumns } from '@/components/admin/finance/payroll/columns';
+import PayrollAdjustmentModal from '@/components/admin/finance/payroll/PayrollAdjustmentModal.vue';
+import ConfirmDialog from '@/components/ConfirmDialog.vue';
+import { DataTable } from '@/components/data-table';
+import { Badge } from '@/components/ui/badge';
+import { Button } from '@/components/ui/button';
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import {
+    Select,
+    SelectContent,
+    SelectItem,
+    SelectTrigger,
+    SelectValue,
+} from '@/components/ui/select';
+import { useCan } from '@/composables/useCan';
+import { useDataTableQuery, useDataTableQuerySync } from '@/composables/useDataTableQuery';
+import AdminLayout from '@/layouts/AdminLayout.vue';
+import type { DataTableSort } from '@/types/data-table';
+import type { PayrollListItem, PayrollPageProps } from '@/types/payroll';
+
+const props = defineProps<PayrollPageProps>();
+
+const { can } = useCan();
+const search = ref(props.filters.search ?? '');
+const selectedPeriodId = ref(props.filters.period_id ? String(props.filters.period_id) : '');
+const adjustmentModalOpen = ref(false);
+const adjustingPayroll = ref<PayrollListItem | null>(null);
+const closeConfirmOpen = ref(false);
+const closeProcessing = ref(false);
+
+const { query, setSearch, setSort, setFilter, resetFilters, syncFromServer } = useDataTableQuery({
+    url: '/admin/finance/payroll',
+    initial: { ...props.filters, period_id: props.filters.period_id ? String(props.filters.period_id) : '' },
+    filterKeys: ['period_id'],
+});
+
+useDataTableQuerySync(() => props.filters, syncFromServer);
+
+const columns = computed(() => createColumns(openAdjustModal));
+
+const currentSort = computed<DataTableSort | null>(() => {
+    if (!query.value.sort || !query.value.direction) {
+        return null;
+    }
+
+    return {
+        column: query.value.sort,
+        direction: query.value.direction,
+    };
+});
+
+const pagination = computed(() => {
+    if (!props.payrolls) {
+        return null;
+    }
+
+    return {
+        currentPage: props.payrolls.current_page,
+        perPage: props.payrolls.per_page,
+        lastPage: props.payrolls.last_page,
+        total: props.payrolls.total,
+    };
+});
+
+const canClosePeriod = computed(() => (
+    props.currentPeriod?.status === 'open'
+    && can('payroll.close')
+));
+
+function openAdjustModal(payroll: PayrollListItem) {
+    adjustingPayroll.value = payroll;
+    adjustmentModalOpen.value = true;
+}
+
+function closePeriod() {
+    if (!props.currentPeriod) {
+        return;
+    }
+
+    closeProcessing.value = true;
+
+    router.post(`/admin/finance/payroll/periods/${props.currentPeriod.id}/close`, {}, {
+        preserveScroll: true,
+        onSuccess: () => {
+            closeConfirmOpen.value = false;
+        },
+        onError: () => {
+            toast.error('Gagal menutup periode gaji.');
+        },
+        onFinish: () => {
+            closeProcessing.value = false;
+        },
+    });
+}
+
+watch(search, (value) => {
+    setSearch(value);
+});
+
+watch(selectedPeriodId, (value) => {
+    setFilter('period_id', value);
+});
+
+watch(
+    () => props.filters.search,
+    (value) => {
+        search.value = value ?? '';
+    },
+);
+
+watch(
+    () => props.filters.period_id,
+    (value) => {
+        selectedPeriodId.value = value ? String(value) : '';
+    },
+);
+</script>
+
+<template>
+
+    <Head title="Gaji" />
+
+    <AdminLayout>
+        <div class="flex flex-col gap-4 sm:flex-row sm:items-center sm:justify-between">
+            <div class="space-y-1">
+                <h2 class="text-2xl font-bold tracking-tight">
+                    Gaji
+                </h2>
+                <p v-if="currentPeriod" class="text-sm text-muted-foreground">
+                    Periode {{ currentPeriod.period_label }}
+                    <Badge class="ml-2" :variant="currentPeriod.status === 'open' ? 'default' : 'secondary'">
+                        {{ currentPeriod.status_label }}
+                    </Badge>
+                </p>
+            </div>
+
+            <div class="flex shrink-0 flex-col gap-2 sm:flex-row sm:items-center">
+                <Select v-if="periods.length > 0" v-model="selectedPeriodId">
+                    <SelectTrigger class="w-full sm:w-[200px]">
+                        <SelectValue placeholder="Pilih periode" />
+                    </SelectTrigger>
+                    <SelectContent>
+                        <SelectItem v-for="period in periods" :key="period.id" :value="String(period.id)">
+                            {{ period.period_label }}
+                        </SelectItem>
+                    </SelectContent>
+                </Select>
+
+                <Button v-if="canClosePeriod" variant="outline" class="shrink-0" @click="closeConfirmOpen = true">
+                    <Lock class="size-4" />
+                    Tutup Periode
+                </Button>
+            </div>
+        </div>
+
+        <div v-if="summary" class="grid gap-4 md:grid-cols-2">
+            <Card>
+                <CardHeader class="flex flex-row items-center justify-between space-y-0 pb-2">
+                    <CardTitle class="text-sm font-medium text-muted-foreground">
+                        Total Belum Dibayar
+                    </CardTitle>
+                    <Banknote class="size-4 text-muted-foreground" />
+                </CardHeader>
+                <CardContent>
+                    <div class="text-3xl font-bold tracking-tight">
+                        {{ summary.total_net_amount_formatted }}
+                    </div>
+                    <p class="mt-1 text-sm text-muted-foreground">
+                        {{ summary.unpaid_count }} slip belum dibayar
+                    </p>
+                </CardContent>
+            </Card>
+
+            <Card>
+                <CardHeader class="flex flex-row items-center justify-between space-y-0 pb-2">
+                    <CardTitle class="text-sm font-medium text-muted-foreground">
+                        Sudah Dibayar
+                    </CardTitle>
+                </CardHeader>
+                <CardContent>
+                    <div class="text-3xl font-bold tracking-tight">
+                        {{ summary.paid_count }}
+                    </div>
+                    <p class="mt-1 text-sm text-muted-foreground">
+                        slip gaji lunas
+                    </p>
+                </CardContent>
+            </Card>
+        </div>
+
+        <Card v-if="payrolls && pagination" class="min-w-0">
+            <CardContent class="min-w-0 pt-6">
+                <DataTable v-model:search="search" :columns="columns" :data="payrolls.data"
+                    :pagination="pagination" :pagination-links="payrolls.links" :sort="currentSort"
+                    @sort-change="setSort" @filters-reset="resetFilters" />
+            </CardContent>
+        </Card>
+
+        <Card v-else>
+            <CardContent class="py-12 text-center text-muted-foreground">
+                Belum ada periode gaji. Periode akan dibuat otomatis setiap awal bulan.
+            </CardContent>
+        </Card>
+
+        <PayrollAdjustmentModal v-if="can('payroll.adjust')" v-model:open="adjustmentModalOpen"
+            :payroll="adjustingPayroll" :adjustment-types="adjustmentTypes" />
+
+        <ConfirmDialog v-if="canClosePeriod" v-model:open="closeConfirmOpen" title="Tutup periode gaji?"
+            description="Pastikan semua gaji sudah dibayar sebelum menutup periode."
+            confirm-label="Tutup Periode" cancel-label="Batal" :loading="closeProcessing" @confirm="closePeriod" />
+    </AdminLayout>
+</template>
diff --git a/resources/js/types/payroll.ts b/resources/js/types/payroll.ts
new file mode 100644
index 0000000..94323a8
--- /dev/null
+++ b/resources/js/types/payroll.ts
@@ -0,0 +1,73 @@
+export type PayrollPeriodItem = {
+    id: number;
+    year: number;
+    month: number;
+    period_label: string;
+    status: string;
+    status_label: string;
+    closed_at_formatted: string | null;
+};
+
+export type PayrollListItem = {
+    id: number;
+    employee_id: number;
+    employee_name: string;
+    base_salary: number;
+    base_salary_formatted: string;
+    bonus_amount: number;
+    bonus_amount_formatted: string;
+    deduction_amount: number;
+    deduction_amount_formatted: string;
+    net_amount: number;
+    net_amount_formatted: string;
+    status: string;
+    status_label: string;
+    paid_at_formatted: string | null;
+    can_pay: boolean;
+    can_adjust: boolean;
+};
+
+export type PayrollSummary = {
+    total_net_amount: number;
+    total_net_amount_formatted: string;
+    unpaid_count: number;
+    paid_count: number;
+};
+
+export type PayrollAdjustmentFormData = {
+    type: string;
+    amount: string;
+    description: string;
+};
+
+export type SelectOption = {
+    value: string;
+    label: string;
+};
+
+export type PaginatedPayrolls = {
+    data: PayrollListItem[];
+    current_page: number;
+    last_page: number;
+    per_page: number;
+    total: number;
+    links: Array<{
+        url: string | null;
+        label: string;
+        active: boolean;
+    }>;
+};
+
+export type PayrollPageProps = {
+    periods: PayrollPeriodItem[];
+    currentPeriod: PayrollPeriodItem | null;
+    payrolls: PaginatedPayrolls | null;
+    summary: PayrollSummary | null;
+    adjustmentTypes: SelectOption[];
+    filters: {
+        search: string;
+        sort?: string;
+        direction?: 'asc' | 'desc';
+        period_id?: number;
+    };
+};
diff --git a/routes/web.php b/routes/web.php
index bf67a41..f6e2b2c 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -5,6 +5,8 @@
 use App\Http\Controllers\Admin\Finance\CashController;
 use App\Http\Controllers\Admin\Finance\EmployeeAdvanceController;
 use App\Http\Controllers\Admin\Finance\ExpenseController;
+use App\Http\Controllers\Admin\Finance\PayrollController;
+use App\Http\Controllers\Admin\Finance\PayrollPeriodController;
 use App\Http\Controllers\Admin\Hr\EmployeeController;
 use App\Http\Controllers\Admin\Master\CategoryController;
 use App\Http\Controllers\Admin\Master\CustomerController;
@@ -226,6 +228,24 @@
                         ->middleware('permission:'.Permission::EMPLOYEE_ADVANCES_PAY->value)
                         ->name('pay');
                 });
+
+            Route::prefix('payroll')->name('payroll.')
+                ->middleware('permission:'.Permission::PAYROLL_VIEW->value)
+                ->group(function () {
+                    Route::get('/', [PayrollPeriodController::class, 'index'])->name('index');
+
+                    Route::post('periods/{payrollPeriod}/close', [PayrollPeriodController::class, 'close'])
+                        ->middleware('permission:'.Permission::PAYROLL_CLOSE->value)
+                        ->name('periods.close');
+
+                    Route::post('{payroll}/pay', [PayrollController::class, 'pay'])
+                        ->middleware('permission:'.Permission::PAYROLL_PAY->value)
+                        ->name('pay');
+
+                    Route::post('{payroll}/adjustments', [PayrollController::class, 'storeAdjustment'])
+                        ->middleware('permission:'.Permission::PAYROLL_ADJUST->value)
+                        ->name('adjustments.store');
+                });
         });
 
         Route::prefix('hr')->name('hr.')->middleware('permission:'.Permission::EMPLOYEES_VIEW->value)->group(function () {