diff --git a/app/Console/Commands/GenerateMonthlyPayroll.php b/app/Console/Commands/GenerateMonthlyPayroll.php
new file mode 100644
index 0000000..02fbbf1
--- /dev/null
+++ b/app/Console/Commands/GenerateMonthlyPayroll.php
@@ -0,0 +1,75 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Enums\IsPaid;
+use App\Enums\RoleEnum;
+use App\Models\Payroll;
+use App\Models\User;
+use Illuminate\Console\Command;
+
+class GenerateMonthlyPayroll extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'payroll:generate {month?}';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = 'Generate monthly payroll for administrators';
+
+    /**
+     * Execute the console command.
+     */
+    public function handle()
+    {
+        $month = $this->argument('month') ?? now()->format('Y-m');
+        $prevMonth = now()->parse($month.'-01')->subMonth()->format('Y-m');
+
+        $payrollsToPay = Payroll::where('period_month', $prevMonth)
+            ->paid()
+            ->get();
+
+        foreach ($payrollsToPay as $payroll) {
+            $payroll->update([
+                'is_paid' => IsPaid::PAID,
+            ]);
+        }
+
+        $users = User::role(RoleEnum::ADMINISTRATOR->value)->get();
+
+        $count = 0;
+        foreach ($users as $user) {
+            $exists = Payroll::where('user_id', $user->id)
+                ->where('period_month', $month)
+                ->exists();
+
+            if (! $exists) {
+                $baseSalary = $user->base_salary;
+
+                Payroll::create([
+                    'user_id' => $user->id,
+                    'period_month' => $month,
+                    'base_salary' => $baseSalary,
+                    'bonus' => 0,
+                    'deduction' => 0,
+                    'total_salary' => $baseSalary,
+                    'is_paid' => IsPaid::NOT_PAID,
+                ]);
+                $count++;
+            }
+        }
+
+        if ($payrollsToPay->count() > 0) {
+            $this->info("Berhasil memproses pembayaran untuk {$payrollsToPay->count()} data payroll bulan {$prevMonth}.");
+        }
+
+        $this->info("Berhasil membuat {$count} data payroll baru untuk bulan {$month}.");
+    }
+}
diff --git a/app/Enums/IsPaid.php b/app/Enums/IsPaid.php
new file mode 100644
index 0000000..c4e15e2
--- /dev/null
+++ b/app/Enums/IsPaid.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Enums;
+
+use App\Traits\Enum\WithComment;
+use App\Traits\Enum\WithValue;
+
+enum IsPaid: string
+{
+    use WithComment, WithValue;
+
+    case PAID = 'Sudah Dibayar';
+    case NOT_PAID = 'Belum Dibayar';
+
+    public function getLabel(): string
+    {
+        return $this->value;
+    }
+
+    public function isPaid(self $status): bool
+    {
+        return $this === $status;
+    }
+
+    public static function options(): array
+    {
+        return collect(self::cases())
+            ->mapWithKeys(fn ($case) => [$case->value => $case->getLabel()])
+            ->toArray();
+    }
+}
diff --git a/app/Enums/SalaryAdjustmentType.php b/app/Enums/SalaryAdjustmentType.php
new file mode 100644
index 0000000..fcd1b8c
--- /dev/null
+++ b/app/Enums/SalaryAdjustmentType.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Enums;
+
+use App\Traits\Enum\WithComment;
+use App\Traits\Enum\WithValue;
+
+enum SalaryAdjustmentType: string
+{
+    use WithComment, WithValue;
+
+    case BONUS = 'Bonus';
+    case DEDUCTION = 'Potongan';
+
+    public function getLabel(): string
+    {
+        return $this->value;
+    }
+
+    public static function options(): array
+    {
+        return collect(self::cases())
+            ->mapWithKeys(fn ($case) => [$case->value => $case->getLabel()])
+            ->toArray();
+    }
+}
diff --git a/app/Filament/Resources/Finance/Payrolls/Actions/AddAdjustmentAction.php b/app/Filament/Resources/Finance/Payrolls/Actions/AddAdjustmentAction.php
new file mode 100644
index 0000000..d749317
--- /dev/null
+++ b/app/Filament/Resources/Finance/Payrolls/Actions/AddAdjustmentAction.php
@@ -0,0 +1,72 @@
+<?php
+
+namespace App\Filament\Resources\Finance\Payrolls\Actions;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Filament\Support\SystemNotification;
+use App\Models\Payroll;
+use Filament\Actions\Action;
+use Filament\Forms\Components\Hidden;
+use Filament\Forms\Components\Radio;
+use Filament\Forms\Components\TextInput;
+use Filament\Support\Enums\Width;
+
+class AddAdjustmentAction extends Action
+{
+    public static function getDefaultName(): ?string
+    {
+        return 'addAdjustment';
+    }
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->label('Tambah Penyesuaian')
+            ->color('gray')
+            ->button()
+            ->outlined()
+            ->modalWidth(Width::Large)
+            ->extraAttributes([
+                'class' => 'w-full flex justify-center',
+            ])
+            ->schema([
+                Hidden::make('payroll_id'),
+
+                Radio::make('type')
+                    ->label('Tipe')
+                    ->options(SalaryAdjustmentType::options())
+                    ->required()
+                    ->inline(),
+
+                TextInput::make('description')
+                    ->label('Keterangan')
+                    ->placeholder('Bonus lembur / Potongan kasbon')
+                    ->required()
+                    ->maxLength(100)
+                    ->autofocus()
+                    ->autocomplete(false),
+
+                TextInput::make('amount')
+                    ->label('Nominal')
+                    ->placeholder('0')
+                    ->required()
+                    ->autocomplete(false)
+                    ->currencyMask(thousandSeparator: '.', decimalSeparator: ',', precision: 0)
+                    ->prefix('Rp')
+                    ->dehydrateStateUsing(fn ($state) => (int) str()->replace('.', '', (string) ($state ?? 0))),
+            ])
+            ->action(function (array $data) {
+                $payroll = Payroll::find($data['payroll_id']);
+
+                if ($payroll) {
+                    $payroll->adjustments()->create([
+                        'type' => $data['type'],
+                        'description' => $data['description'],
+                        'amount' => $data['amount'],
+                    ]);
+                }
+            })
+            ->successNotification(SystemNotification::create());
+    }
+}
diff --git a/app/Filament/Resources/Finance/Payrolls/Actions/DeleteAdjustmentAction.php b/app/Filament/Resources/Finance/Payrolls/Actions/DeleteAdjustmentAction.php
new file mode 100644
index 0000000..82288b8
--- /dev/null
+++ b/app/Filament/Resources/Finance/Payrolls/Actions/DeleteAdjustmentAction.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Filament\Resources\Finance\Payrolls\Actions;
+
+use App\Filament\Support\SystemNotification;
+use App\Models\PayrollAdjustment;
+use Filament\Actions\Action;
+
+class DeleteAdjustmentAction extends Action
+{
+    public static function getDefaultName(): ?string
+    {
+        return 'deleteAdjustment';
+    }
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->label('Hapus')
+            ->icon('heroicon-m-trash')
+            ->iconButton()
+            ->color('danger')
+            ->requiresConfirmation()
+            ->action(function (array $arguments) {
+                $adjustment = PayrollAdjustment::findOrFail($arguments['adjustment_id']);
+                $adjustment->delete();
+            })
+            ->successNotification(SystemNotification::delete());
+    }
+}
diff --git a/app/Filament/Resources/Finance/Payrolls/Actions/EditAdjustmentAction.php b/app/Filament/Resources/Finance/Payrolls/Actions/EditAdjustmentAction.php
new file mode 100644
index 0000000..49e0f12
--- /dev/null
+++ b/app/Filament/Resources/Finance/Payrolls/Actions/EditAdjustmentAction.php
@@ -0,0 +1,73 @@
+<?php
+
+namespace App\Filament\Resources\Finance\Payrolls\Actions;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Filament\Support\SystemNotification;
+use App\Models\PayrollAdjustment;
+use Filament\Actions\Action;
+use Filament\Forms\Components\Radio;
+use Filament\Forms\Components\TextInput;
+use Filament\Support\Enums\Width;
+
+class EditAdjustmentAction extends Action
+{
+    public static function getDefaultName(): ?string
+    {
+        return 'editAdjustment';
+    }
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->label('Ubah')
+            ->icon('heroicon-m-pencil-square')
+            ->iconButton()
+            ->color('warning')
+            ->modalWidth(Width::Large)
+            ->schema([
+                Radio::make('type')
+                    ->label('Tipe')
+                    ->options(SalaryAdjustmentType::options())
+                    ->required()
+                    ->inline(),
+
+                TextInput::make('description')
+                    ->label('Keterangan')
+                    ->placeholder('Bonus lembur / Potongan kasbon')
+                    ->required()
+                    ->maxLength(100)
+                    ->autofocus()
+                    ->autocomplete(false),
+
+                TextInput::make('amount')
+                    ->label('Nominal')
+                    ->placeholder('0')
+                    ->required()
+                    ->autocomplete(false)
+                    ->currencyMask(thousandSeparator: '.', decimalSeparator: ',', precision: 0)
+                    ->prefix('Rp')
+                    ->dehydrateStateUsing(fn ($state) => (int) str()->replace('.', '', (string) ($state ?? 0))),
+            ])
+            ->mountUsing(function ($form, $arguments) {
+                $adjustment = PayrollAdjustment::findOrFail($arguments['adjustment_id']);
+
+                $form->fill([
+                    'type' => $adjustment->type->value,
+                    'description' => $adjustment->description,
+                    'amount' => $adjustment->amount,
+                ]);
+            })
+            ->action(function (array $data, array $arguments) {
+                $adjustment = PayrollAdjustment::findOrFail($arguments['adjustment_id']);
+
+                $adjustment->update([
+                    'type' => $data['type'],
+                    'description' => $data['description'],
+                    'amount' => $data['amount'],
+                ]);
+            })
+            ->successNotification(SystemNotification::update());
+    }
+}
diff --git a/app/Filament/Resources/Finance/Payrolls/Pages/ManagePayrolls.php b/app/Filament/Resources/Finance/Payrolls/Pages/ManagePayrolls.php
new file mode 100644
index 0000000..aa6fe40
--- /dev/null
+++ b/app/Filament/Resources/Finance/Payrolls/Pages/ManagePayrolls.php
@@ -0,0 +1,52 @@
+<?php
+
+namespace App\Filament\Resources\Finance\Payrolls\Pages;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Filament\Resources\Finance\Payrolls\Actions\AddAdjustmentAction;
+use App\Filament\Resources\Finance\Payrolls\Actions\DeleteAdjustmentAction;
+use App\Filament\Resources\Finance\Payrolls\Actions\EditAdjustmentAction;
+use App\Filament\Resources\Finance\Payrolls\PayrollResource;
+use Filament\Actions\Action;
+use Filament\Resources\Pages\ManageRecords;
+
+class ManagePayrolls extends ManageRecords
+{
+    protected static string $resource = PayrollResource::class;
+
+    protected static ?string $title = 'Penggajian';
+
+    protected string $view = 'filament.resources.finance.payrolls.list-payrolls';
+
+    protected function getViewData(): array
+    {
+        return [
+            'currentMonthPayrolls' => $this->getResource()::getModel()::with(['user', 'adjustments'])
+                ->where('period_month', now()->format('Y-m'))
+                ->notPaid()
+                ->get(),
+        ];
+    }
+
+    public function addAdjustmentAction(): Action
+    {
+        return AddAdjustmentAction::make()
+            ->mountUsing(function ($form, $arguments) {
+
+                $form->fill([
+                    'payroll_id' => $arguments['payroll_id'],
+                    'type' => SalaryAdjustmentType::BONUS->value,
+                ]);
+            });
+    }
+
+    public function editAdjustmentAction(): Action
+    {
+        return EditAdjustmentAction::make();
+    }
+
+    public function deleteAdjustmentAction(): Action
+    {
+        return DeleteAdjustmentAction::make();
+    }
+}
diff --git a/app/Filament/Resources/Finance/Payrolls/PayrollResource.php b/app/Filament/Resources/Finance/Payrolls/PayrollResource.php
new file mode 100644
index 0000000..0703b65
--- /dev/null
+++ b/app/Filament/Resources/Finance/Payrolls/PayrollResource.php
@@ -0,0 +1,125 @@
+<?php
+
+namespace App\Filament\Resources\Finance\Payrolls;
+
+use App\Enums\IsPaid;
+use App\Enums\RoleEnum;
+use App\Filament\Actions\Cheerful\DeleteAction;
+use App\Filament\Actions\Cheerful\EditAction;
+use App\Filament\Actions\Cheerful\ForceDeleteAction;
+use App\Filament\Actions\Cheerful\RestoreAction;
+use App\Filament\Actions\DefaultBulkActions;
+use App\Filament\Columns\TimestampColumns;
+use App\Filament\Resources\Finance\Payrolls\Pages\ManagePayrolls;
+use App\Models\Payroll;
+use BackedEnum;
+use Carbon\Carbon;
+use Filament\Actions\BulkActionGroup;
+use Filament\Resources\Resource;
+use Filament\Support\Enums\Width;
+use Filament\Support\Icons\Heroicon;
+use Filament\Tables\Columns\TextColumn;
+use Filament\Tables\Filters\TrashedFilter;
+use Filament\Tables\Table;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\SoftDeletingScope;
+use UnitEnum;
+
+class PayrollResource extends Resource
+{
+    protected static ?string $model = Payroll::class;
+
+    protected static string|UnitEnum|null $navigationGroup = 'Keuangan';
+
+    protected static string|BackedEnum|null $navigationIcon = Heroicon::Banknotes;
+
+    protected static ?string $navigationLabel = 'Penggajian';
+
+    protected static ?int $navigationSort = 2;
+
+    protected static ?string $recordTitleAttribute = 'period_month';
+
+    protected static ?string $slug = 'finance/payrolls';
+
+    public static function table(Table $table): Table
+    {
+        return $table
+            ->columns([
+                TextColumn::make('user.name')
+                    ->label('Karyawan')
+                    ->searchable()
+                    ->sortable(),
+
+                TextColumn::make('period_month')
+                    ->label('Periode')
+                    ->sortable()
+                    ->formatStateUsing(fn ($state) => Carbon::parse($state)->translatedFormat('F Y')),
+
+                TextColumn::make('total_salary')
+                    ->label('Total Gaji')
+                    ->money('IDR', decimalPlaces: 0)
+                    ->sortable(),
+
+                TextColumn::make('is_paid')
+                    ->label('Status')
+                    ->badge()
+                    ->color(fn (IsPaid $state): string => match ($state) {
+                        IsPaid::PAID => 'success',
+                        IsPaid::NOT_PAID => 'danger',
+                        default => 'gray',
+                    }),
+
+                TextColumn::make('paid_at')
+                    ->label('Tanggal Bayar')
+                    ->dateTime('l, d F Y')
+                    ->sortable()
+                    ->toggleable(),
+
+                ...TimestampColumns::make(),
+            ])
+            ->filters([
+                TrashedFilter::make()
+                    ->native(false)
+                    ->visible(fn (): bool => auth()->user() && auth()->user()->hasRole(RoleEnum::DEVELOPER)),
+            ])
+            ->recordActions([
+                EditAction::make()
+                    ->modalWidth(Width::Large),
+
+                DeleteAction::make(),
+
+                ForceDeleteAction::make(),
+
+                RestoreAction::make(),
+            ])
+            ->toolbarActions([
+                BulkActionGroup::make([
+                    ...DefaultBulkActions::make('Penggajian'),
+                ]),
+            ])
+            ->emptyStateIcon(Heroicon::Banknotes)
+            ->emptyStateDescription('Setelah Anda membuat data pertama, maka akan muncul disini.')
+            ->defaultSort('created_at', 'desc')
+            ->deferFilters(false);
+    }
+
+    public static function getEloquentQuery(): Builder
+    {
+        return parent::getEloquentQuery()->paid();
+    }
+
+    public static function getPages(): array
+    {
+        return [
+            'index' => ManagePayrolls::route('/'),
+        ];
+    }
+
+    public static function getRecordRouteBindingEloquentQuery(): Builder
+    {
+        return parent::getRecordRouteBindingEloquentQuery()
+            ->withoutGlobalScopes([
+                SoftDeletingScope::class,
+            ]);
+    }
+}
diff --git a/app/Filament/Resources/Master/Users/UserResource.php b/app/Filament/Resources/Master/Users/UserResource.php
index 96598e2..e9f0904 100644
--- a/app/Filament/Resources/Master/Users/UserResource.php
+++ b/app/Filament/Resources/Master/Users/UserResource.php
@@ -86,6 +86,13 @@ public static function form(Schema $schema): Schema
                     ->preload()
                     ->searchable(),
 
+                TextInput::make('base_salary')
+                    ->label('Gaji Pokok')
+                    ->numeric()
+                    ->prefix('Rp')
+                    ->currencyMask(thousandSeparator: '.', decimalSeparator: ',', precision: 0)
+                    ->required(),
+
                 Hidden::make('password')
                     ->default(fn (): string => config('auth.password_default'))
                     ->visibleOn('create'),
@@ -130,6 +137,11 @@ public static function table(Table $table): Table
                     ->badge()
                     ->getStateUsing(fn (User $record): array => $record->roles->pluck('name', 'id')->toArray()),
 
+                TextColumn::make('base_salary')
+                    ->label('Gaji Pokok')
+                    ->money('IDR', decimalPlaces: 0)
+                    ->sortable(),
+
                 ...TimestampColumns::make(),
             ])
             ->filters([
diff --git a/app/Models/Payroll.php b/app/Models/Payroll.php
new file mode 100644
index 0000000..bade292
--- /dev/null
+++ b/app/Models/Payroll.php
@@ -0,0 +1,101 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\IsPaid;
+use App\Observers\PayrollObserver;
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Attributes\ObservedBy;
+use Illuminate\Database\Eloquent\Attributes\Scope;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+#[ObservedBy([PayrollObserver::class])]
+class Payroll extends Model
+{
+    /** @use HasFactory<\Database\Factories\PayrollFactory> */
+    use HasFactory, SoftDeletes;
+
+    protected $guarded = ['id'];
+
+    protected function casts(): array
+    {
+        return [
+            'is_paid' => IsPaid::class,
+            'paid_at' => 'datetime',
+            'base_salary' => 'integer',
+            'bonus' => 'integer',
+            'deduction' => 'integer',
+            'total_salary' => 'integer',
+        ];
+    }
+
+    #[Scope]
+    protected function paid(Builder $query): void
+    {
+        $query->where('is_paid', IsPaid::PAID->value);
+    }
+
+    #[Scope]
+    protected function notPaid(Builder $query): void
+    {
+        $query->where('is_paid', IsPaid::NOT_PAID->value);
+    }
+
+    protected function periodLabel(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => Carbon::parse($this->period_month)->translatedFormat('F Y'),
+        );
+    }
+
+    protected function isPaidLabel(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => $this->is_paid->value === IsPaid::PAID->value ? IsPaid::PAID->value : IsPaid::NOT_PAID->value,
+        );
+    }
+
+    protected function baseSalaryFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->base_salary, 0, ',', '.'),
+        );
+    }
+
+    protected function bonusFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->bonus, 0, ',', '.'),
+        );
+    }
+
+    protected function deductionFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->deduction, 0, ',', '.'),
+        );
+    }
+
+    protected function totalSalaryFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->total_salary, 0, ',', '.'),
+        );
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    public function adjustments(): HasMany
+    {
+        return $this->hasMany(PayrollAdjustment::class);
+    }
+}
diff --git a/app/Models/PayrollAdjustment.php b/app/Models/PayrollAdjustment.php
new file mode 100644
index 0000000..136c0d1
--- /dev/null
+++ b/app/Models/PayrollAdjustment.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Observers\PayrollAdjustmentObserver;
+use Illuminate\Database\Eloquent\Attributes\ObservedBy;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+#[ObservedBy([PayrollAdjustmentObserver::class])]
+class PayrollAdjustment extends Model
+{
+    /** @use HasFactory<\Database\Factories\PayrollAdjustmentFactory> */
+    use HasFactory, SoftDeletes;
+
+    protected $guarded = ['id'];
+
+    protected function casts(): array
+    {
+        return [
+            'type' => SalaryAdjustmentType::class,
+            'amount' => 'integer',
+        ];
+    }
+
+    protected function amountFormatted(): Attribute
+    {
+        return Attribute::make(
+            get: fn () => 'Rp '.number_format($this->amount, 0, ',', '.'),
+        );
+    }
+
+    public function payroll(): BelongsTo
+    {
+        return $this->belongsTo(Payroll::class);
+    }
+}
diff --git a/app/Models/User.php b/app/Models/User.php
index 3874072..dc45469 100644
--- a/app/Models/User.php
+++ b/app/Models/User.php
@@ -8,6 +8,7 @@
 use Illuminate\Database\Eloquent\Attributes\Scope;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
 use Illuminate\Foundation\Auth\User as Authenticatable;
 use Illuminate\Notifications\Notifiable;
@@ -28,6 +29,7 @@ protected function casts(): array
     {
         return [
             'password' => 'hashed',
+            'base_salary' => 'integer',
         ];
     }
 
@@ -43,4 +45,9 @@ public function canAccessPanel(Panel $panel): bool
     {
         return $this->hasRole([RoleEnum::DEVELOPER, RoleEnum::OWNER, RoleEnum::ADMINISTRATOR]);
     }
+
+    public function payrolls(): HasMany
+    {
+        return $this->hasMany(Payroll::class);
+    }
 }
diff --git a/app/Observers/PayrollAdjustmentObserver.php b/app/Observers/PayrollAdjustmentObserver.php
new file mode 100644
index 0000000..f4905cc
--- /dev/null
+++ b/app/Observers/PayrollAdjustmentObserver.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Observers;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Models\PayrollAdjustment;
+
+class PayrollAdjustmentObserver
+{
+    public function saved(PayrollAdjustment $adjustment): void
+    {
+        $this->updatePayroll($adjustment);
+    }
+
+    public function deleted(PayrollAdjustment $adjustment): void
+    {
+        $this->updatePayroll($adjustment);
+    }
+
+    public function restored(PayrollAdjustment $adjustment): void
+    {
+        $this->updatePayroll($adjustment);
+    }
+
+    protected function updatePayroll(PayrollAdjustment $adjustment): void
+    {
+        $payroll = $adjustment->payroll;
+        if (! $payroll) {
+            return;
+        }
+
+        $bonus = $payroll->adjustments()->where('type', SalaryAdjustmentType::BONUS)->sum('amount');
+        $deduction = $payroll->adjustments()->where('type', SalaryAdjustmentType::DEDUCTION)->sum('amount');
+
+        $payroll->update([
+            'bonus' => $bonus,
+            'deduction' => $deduction,
+        ]);
+    }
+}
diff --git a/app/Observers/PayrollObserver.php b/app/Observers/PayrollObserver.php
new file mode 100644
index 0000000..5710c28
--- /dev/null
+++ b/app/Observers/PayrollObserver.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Observers;
+
+use App\Enums\IsPaid;
+use App\Models\Payroll;
+
+class PayrollObserver
+{
+    public function saving(Payroll $payroll): void
+    {
+        $payroll->total_salary = $payroll->base_salary + $payroll->bonus - $payroll->deduction;
+
+        if ($payroll->is_paid?->isPaid(IsPaid::PAID) && ! $payroll->paid_at) {
+            $payroll->paid_at = now();
+        }
+
+        if ($payroll->is_paid?->isPaid(IsPaid::NOT_PAID)) {
+            $payroll->paid_at = null;
+        }
+    }
+}
diff --git a/database/factories/PayrollAdjustmentFactory.php b/database/factories/PayrollAdjustmentFactory.php
new file mode 100644
index 0000000..5ffa1e9
--- /dev/null
+++ b/database/factories/PayrollAdjustmentFactory.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Models\Payroll;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\PayrollAdjustment>
+ */
+class PayrollAdjustmentFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        return [
+            'payroll_id' => Payroll::factory(),
+            'type' => fake()->randomElement(SalaryAdjustmentType::cases()),
+            'description' => fake()->sentence(3),
+            'amount' => fake()->numberBetween(10000, 100000),
+        ];
+    }
+}
diff --git a/database/factories/PayrollFactory.php b/database/factories/PayrollFactory.php
new file mode 100644
index 0000000..f300e2a
--- /dev/null
+++ b/database/factories/PayrollFactory.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Enums\IsPaid;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\Payroll>
+ */
+class PayrollFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        $base = fake()->numberBetween(1000000, 5000000);
+        $bonus = fake()->numberBetween(0, 500000);
+        $deduction = fake()->numberBetween(0, 200000);
+
+        return [
+            'user_id' => User::factory(),
+            'period_month' => now()->format('Y-m'),
+            'base_salary' => $base,
+            'bonus' => $bonus,
+            'deduction' => $deduction,
+            'total_salary' => $base + $bonus - $deduction,
+            'is_paid' => fake()->randomElement(IsPaid::cases()),
+            'paid_at' => fake()->optional()->dateTime(),
+        ];
+    }
+}
diff --git a/database/factories/UserFactory.php b/database/factories/UserFactory.php
index 584104c..6a5ff24 100644
--- a/database/factories/UserFactory.php
+++ b/database/factories/UserFactory.php
@@ -28,6 +28,7 @@ public function definition(): array
             'email' => fake()->unique()->safeEmail(),
             'email_verified_at' => now(),
             'password' => static::$password ??= Hash::make('password'),
+            'base_salary' => fake()->numberBetween(10, 50) * 100000,
             'remember_token' => Str::random(10),
         ];
     }
diff --git a/database/migrations/0001_01_01_000000_create_users_table.php b/database/migrations/0001_01_01_000000_create_users_table.php
index 00a7cf4..f072b23 100644
--- a/database/migrations/0001_01_01_000000_create_users_table.php
+++ b/database/migrations/0001_01_01_000000_create_users_table.php
@@ -17,6 +17,7 @@ public function up(): void
             $table->string('email', 254)->unique();
             $table->string('username', 10)->unique();
             $table->string('password', 60);
+            $table->unsignedInteger('base_salary')->default(0);
             $table->timestamp('created_at')->useCurrent();
             $table->timestamp('updated_at')->nullable()->useCurrentOnUpdate();
             $table->softDeletes();
diff --git a/database/migrations/2026_03_06_095314_create_payrolls_table.php b/database/migrations/2026_03_06_095314_create_payrolls_table.php
new file mode 100644
index 0000000..2f30585
--- /dev/null
+++ b/database/migrations/2026_03_06_095314_create_payrolls_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use App\Enums\IsPaid;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('payrolls', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('user_id')->constrained()->cascadeOnDelete();
+            $table->string('period_month', 7);
+            $table->unsignedInteger('base_salary');
+            $table->unsignedInteger('bonus');
+            $table->unsignedInteger('deduction');
+            $table->unsignedInteger('total_salary');
+            $table->enum('is_paid', IsPaid::values())->default(IsPaid::NOT_PAID->value)->comment(IsPaid::comment());
+            $table->dateTime('paid_at')->nullable();
+            $table->timestamp('created_at')->useCurrent();
+            $table->timestamp('updated_at')->useCurrent()->useCurrentOnUpdate();
+            $table->softDeletes();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payrolls');
+    }
+};
diff --git a/database/migrations/2026_03_06_095315_create_payroll_adjustments_table.php b/database/migrations/2026_03_06_095315_create_payroll_adjustments_table.php
new file mode 100644
index 0000000..e44a85f
--- /dev/null
+++ b/database/migrations/2026_03_06_095315_create_payroll_adjustments_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use App\Enums\SalaryAdjustmentType;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('payroll_adjustments', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('payroll_id')->constrained()->cascadeOnDelete();
+            $table->enum('type', SalaryAdjustmentType::values())->comment(SalaryAdjustmentType::comment());
+            $table->string('description', 100);
+            $table->unsignedInteger('amount');
+            $table->timestamp('created_at')->useCurrent();
+            $table->timestamp('updated_at')->useCurrent()->useCurrentOnUpdate();
+            $table->softDeletes();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payroll_adjustments');
+    }
+};
diff --git a/database/seeders/UserSeeder.php b/database/seeders/UserSeeder.php
index f96fc93..c89a458 100644
--- a/database/seeders/UserSeeder.php
+++ b/database/seeders/UserSeeder.php
@@ -38,6 +38,7 @@ public function run(): void
             'email' => 'admin@gmail.com',
             'username' => 'admin',
             'password' => Hash::make(config('auth.password_default')),
+            'base_salary' => 2000000,
         ]);
         $administrator->assignRole(RoleEnum::ADMINISTRATOR);
     }
diff --git a/resources/views/filament/resources/finance/payrolls/list-payrolls.blade.php b/resources/views/filament/resources/finance/payrolls/list-payrolls.blade.php
new file mode 100644
index 0000000..d808c15
--- /dev/null
+++ b/resources/views/filament/resources/finance/payrolls/list-payrolls.blade.php
@@ -0,0 +1,107 @@
+<x-filament-panels::page>
+
+    <div class="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-6">
+        @forelse ($currentMonthPayrolls as $payroll)
+            <div x-data="{ showAdjustments: false }"
+                class="bg-white dark:bg-gray-900 border border-gray-200 dark:border-gray-800 rounded-xl shadow-sm overflow-hidden">
+                <div class="p-5 border-b border-gray-100 dark:border-gray-800 flex items-center justify-between">
+                    <div class="flex items-center gap-3">
+                        <div>
+                            <h3 class="text-sm font-bold">{{ $payroll->user->name }}</h3>
+                        </div>
+                    </div>
+                    <div>
+                        {{ $payroll->period_label }}</div>
+                </div>
+
+                <div class="p-5 space-y-4">
+                    <div class="flex justify-between text-xs">
+                        <span class="text-gray-500">Gaji Pokok</span>
+                        <span
+                            class="font-bold text-gray-900 dark:text-gray-100">{{ $payroll->base_salary_formatted }}</span>
+                    </div>
+
+                    <div class="space-y-2">
+                        <button @click="showAdjustments = !showAdjustments"
+                            class="w-full flex justify-between text-xs focus:outline-none hover:bg-gray-50 dark:hover:bg-gray-800 p-1 rounded">
+                            <span class="text-gray-500 flex items-center gap-1">
+                                <x-heroicon-m-chevron-right class="w-3 h-3 transition"
+                                    x-bind:class="showAdjustments ? 'rotate-90' : ''" />
+                                Penyesuaian
+                            </span>
+                            <div class="flex gap-2 font-bold">
+                                <span class="text-emerald-600">+{{ $payroll->bonus_formatted }}</span>
+                                <span class="text-rose-600">-{{ $payroll->deduction_formatted }}</span>
+                            </div>
+                        </button>
+
+                        <div x-show="showAdjustments"
+                            class="pl-4 space-y-1 mt-2 border-l border-gray-100 dark:border-gray-800">
+                            @forelse($payroll->adjustments as $adj)
+                                <div class="flex justify-between items-center text-[11px]">
+                                    <span class="text-gray-600 dark:text-gray-400">
+                                        {{ $adj->description }}
+                                    </span>
+
+                                    <div class="flex items-center gap-2">
+                                        <span @class([
+                                            'font-bold',
+                                            'text-emerald-600' => $adj->type === \App\Enums\SalaryAdjustmentType::BONUS,
+                                            'text-rose-600' =>
+                                                $adj->type === \App\Enums\SalaryAdjustmentType::DEDUCTION,
+                                        ])>
+                                            {{ $adj->type === \App\Enums\SalaryAdjustmentType::BONUS ? '+' : '-' }}
+                                            {{ $adj->amount_formatted }}
+                                        </span>
+
+                                        <div class="flex items-center gap-1">
+                                            {{ $this->editAdjustmentAction()->arguments([
+                                                'adjustment_id' => $adj->id,
+                                            ]) }}
+
+                                            {{ $this->deleteAdjustmentAction()->arguments([
+                                                'adjustment_id' => $adj->id,
+                                            ]) }}
+                                        </div>
+                                    </div>
+                                </div>
+                            @empty
+                                <div class="text-[10px] text-gray-400 italic">Tidak ada rincian</div>
+                            @endforelse
+                        </div>
+
+                        <div
+                            class="pt-4 border-t border-gray-100 dark:border-gray-800 flex justify-between items-center">
+                            <div class="flex flex-col">
+                                <span class="text-[9px] font-bold text-gray-400 uppercase tracking-widest">Total
+                                    Diterima</span>
+                                <span class="text-lg font-black text-gray-900 dark:text-white">
+                                    {{ $payroll->total_salary_formatted }}
+                                </span>
+                            </div>
+                            <div
+                                class="px-2 py-0.5 rounded text-red-500 text-[10px] font-bold border border-red-500 dark:border-red-800">
+                                {{ $payroll->is_paid_label }}
+                            </div>
+                        </div>
+                    </div>
+
+                    <div class="px-5 pb-5">
+                        {{ $this->addAdjustmentAction()->arguments([
+                            'payroll_id' => $payroll->id,
+                        ]) }}
+                    </div>
+                </div>
+            </div>
+        @empty
+            <div
+                class="col-span-full p-12 text-center border-2 border-dashed border-gray-200 dark:border-gray-800 rounded-xl">
+                <p class="text-gray-500">Data gaji {{ now()->translatedFormat('F Y') }} belum tersedia.</p>
+            </div>
+        @endforelse
+    </div>
+
+    {{ $this->content }}
+
+    <x-filament-actions::modals />
+</x-filament-panels::page>
diff --git a/routes/console.php b/routes/console.php
index d17ffec..aac68d0 100644
--- a/routes/console.php
+++ b/routes/console.php
@@ -14,3 +14,5 @@
         Schedule::command('feed:schedule-process', [$formattedTime])->at($formattedTime);
     }
 }
+
+Schedule::command('payroll:generate')->monthlyOn(1, '00:00');