diff --git a/app/Console/Commands/ClosePayrolls.php b/app/Console/Commands/ClosePayrolls.php
new file mode 100644
index 0000000..7bcc659
--- /dev/null
+++ b/app/Console/Commands/ClosePayrolls.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Enums\IsPaid;
+use App\Models\Payroll;
+use Carbon\Carbon;
+use Illuminate\Console\Command;
+
+class ClosePayrolls extends Command
+{
+    protected $signature = 'payroll:close {--current} {--month= : Target month in Y-m format}';
+
+    protected $description = 'Mark payrolls as paid for the current or specified month. Default: current month.';
+
+    public function handle(): void
+    {
+        $targetMonth = $this->option('month') ?: Carbon::now()->format('Y-m');
+
+        if ($this->option('current')) {
+            $targetMonth = Carbon::now()->format('Y-m');
+        }
+
+        $payrolls = Payroll::where('period_month', $targetMonth)
+            ->where('is_paid', IsPaid::NOT_PAID)
+            ->get();
+
+        if ($payrolls->isEmpty()) {
+            $this->warn("Tidak ada payroll yang perlu ditutup untuk bulan {$targetMonth}.");
+
+            return;
+        }
+
+        $updatedCount = 0;
+        foreach ($payrolls as $payroll) {
+            $payroll->is_paid = IsPaid::PAID;
+            $payroll->save();
+            $updatedCount++;
+        }
+
+        $this->info("Payroll untuk bulan {$targetMonth} berhasil ditandai selesai. Total: {$updatedCount}");
+    }
+}
diff --git a/app/Console/Commands/GeneratePayrolls.php b/app/Console/Commands/GeneratePayrolls.php
new file mode 100644
index 0000000..4272b5b
--- /dev/null
+++ b/app/Console/Commands/GeneratePayrolls.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Enums\IsPaid;
+use App\Models\Payroll;
+use App\Models\User;
+use Carbon\Carbon;
+use Illuminate\Console\Command;
+
+class GeneratePayrolls extends Command
+{
+    protected $signature = 'payroll:generate {--current} {--next}';
+
+    protected $description = 'Generate payroll data for the current or next month. Default: next month.';
+
+    public function handle(): void
+    {
+        $useNextMonth = ! $this->option('current');
+
+        $targetDate = $useNextMonth ? Carbon::now()->addMonth() : Carbon::now();
+        $periodMonth = $targetDate->format('Y-m');
+        $periodLabel = $targetDate->translatedFormat('F Y');
+
+        $users = User::whereHas('employee')->active()->get();
+
+        if ($users->isEmpty()) {
+            $this->warn('Tidak ada pegawai.');
+
+            return;
+        }
+
+        $created = 0;
+        foreach ($users as $user) {
+            $payroll = Payroll::firstOrCreate([
+                'user_id' => $user->id,
+                'period_month' => $periodMonth,
+            ], [
+                'base_salary' => $user->employee->base_salary,
+                'bonus' => 0,
+                'deduction' => 0,
+                'total_salary' => $user->employee->base_salary,
+                'is_paid' => IsPaid::NOT_PAID,
+            ]);
+
+            if ($payroll->wasRecentlyCreated) {
+                $created++;
+            }
+        }
+
+        $this->info("Payroll untuk bulan {$periodLabel} berhasil digenerate. Total data baru: {$created}");
+    }
+}
diff --git a/app/Enums/IsPaid.php b/app/Enums/IsPaid.php
new file mode 100644
index 0000000..1ea0662
--- /dev/null
+++ b/app/Enums/IsPaid.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Enums;
+
+use App\Traits\WithCommentEnum;
+use App\Traits\WithValueEnum;
+
+enum IsPaid: int
+{
+    use WithCommentEnum, WithValueEnum;
+
+    case PAID = 1;
+    case NOT_PAID = 2;
+
+    public function label()
+    {
+        return match ($this) {
+            self::PAID => 'Dibayar',
+            self::NOT_PAID => 'Belum Dibayar',
+        };
+    }
+
+    public function color()
+    {
+        return match ($this) {
+            self::PAID => 'emerald',
+            self::NOT_PAID => 'red',
+        };
+    }
+}
diff --git a/app/Enums/SalaryAdjustmentType.php b/app/Enums/SalaryAdjustmentType.php
new file mode 100644
index 0000000..b8be00c
--- /dev/null
+++ b/app/Enums/SalaryAdjustmentType.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Enums;
+
+use App\Traits\WithCommentEnum;
+use App\Traits\WithValueEnum;
+
+enum SalaryAdjustmentType: int
+{
+    use WithCommentEnum, WithValueEnum;
+
+    case BONUS = 1;
+    case DEDUCTION = 2;
+
+    public function label()
+    {
+        return match ($this) {
+            self::BONUS => 'Bonus',
+            self::DEDUCTION => 'Potongan',
+        };
+    }
+
+    public function color()
+    {
+        return match ($this) {
+            self::BONUS => 'emerald',
+            self::DEDUCTION => 'red',
+        };
+    }
+}
diff --git a/app/Livewire/Datatable/Studio/Finance/PayrollsTable.php b/app/Livewire/Datatable/Studio/Finance/PayrollsTable.php
new file mode 100644
index 0000000..00199a5
--- /dev/null
+++ b/app/Livewire/Datatable/Studio/Finance/PayrollsTable.php
@@ -0,0 +1,91 @@
+<?php
+
+namespace App\Livewire\Datatable\Studio\Finance;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Models\Payroll;
+use App\Traits\Datatable\WithConfiguration;
+use App\Traits\Datatable\WithPrependColumn;
+use App\Traits\WithMediaHandler;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Support\Facades\Blade;
+use Rappasoft\LaravelLivewireTables\DataTableComponent;
+use Rappasoft\LaravelLivewireTables\Views\Column;
+use Rappasoft\LaravelLivewireTables\Views\Columns\ArrayColumn;
+
+class PayrollsTable extends DataTableComponent
+{
+    use WithConfiguration, WithMediaHandler, WithPrependColumn;
+
+    protected $model = Payroll::class;
+
+    public function columns(): array
+    {
+        return [
+            Column::make('Pegawai', 'user.employee.full_name')->searchable(),
+
+            Column::make('Bulan', 'period_month')
+                ->format(fn ($value) => formatDate($value, 'F Y'))
+                ->searchable(),
+
+            Column::make('Gaji Pokok', 'base_salary')
+                ->format(fn ($value) => currency($value, 'Rp'))
+                ->searchable(),
+
+            Column::make('Bonus', 'bonus')
+                ->format(fn ($value) => currency($value, 'Rp'))
+                ->searchable(),
+
+            Column::make('Potongan', 'deduction')
+                ->format(fn ($value) => currency($value, 'Rp'))
+                ->searchable(),
+
+            Column::make('Total Gaji', 'total_salary')
+                ->format(fn ($value) => currency($value, 'Rp'))
+                ->searchable(),
+
+            ArrayColumn::make('Rincian')
+                ->data(
+                    fn ($value, $row) => $row->adjustments
+                        ->where('payroll_id', $row->id)
+                        ->map(fn ($item) => [
+                            'color' => $item->type->value == SalaryAdjustmentType::DEDUCTION->value ? 'text-red-500' : 'text-green-500',
+                            'amount' => currency($item->amount, 'Rp'),
+                            'description' => $item->description,
+                            'id' => $item->id,
+                        ])->toArray()
+                )
+                ->outputFormat(function ($index, $value) {
+                    return Blade::render('
+                        <div class="flex justify-between items-start text-[13px] leading-tight mb-1">
+                            <div>
+                                <div class="font-bold {{ $value[\'color\'] }}">{{ $value[\'amount\'] }}</div>
+                                <div class="text-gray-400 text-[12px]">{{ $value[\'description\'] }}</div>
+                            </div>
+                        </div>
+                    ', ['value' => $value]);
+                })
+                ->flexCol(['class' => 'flex-col gap-3']),
+
+            Column::make('Status')
+                ->label(fn ($row) => Blade::render('
+                    <div class="flex flex-col items-start space-y-1">
+                        <flux:badge color="{{ $row->is_paid->color() }}">
+                            {{ $row->is_paid->label() }}
+                        </flux:badge>
+                        <span class="text-xs text-gray-400">
+                            {{ $row->paid_at ? formatDateTime($row->paid_at) : "-" }}
+                        </span>
+                    </div>
+                ', ['row' => $row]))
+                ->html(),
+        ];
+    }
+
+    public function builder(): Builder
+    {
+        return Payroll::select('payrolls.id', 'period_month', 'payrolls.base_salary', 'bonus', 'deduction', 'total_salary', 'is_paid', 'paid_at')
+            ->where('period_month', '!=', now()->format('Y-m'))
+            ->with(['user', 'user.employee']);
+    }
+}
diff --git a/app/Livewire/Forms/Studio/Finance/PayrollForm.php b/app/Livewire/Forms/Studio/Finance/PayrollForm.php
new file mode 100644
index 0000000..defe26c
--- /dev/null
+++ b/app/Livewire/Forms/Studio/Finance/PayrollForm.php
@@ -0,0 +1,87 @@
+<?php
+
+namespace App\Livewire\Forms\Studio\Finance;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Models\Payroll;
+use App\Models\PayrollAdjustment;
+use App\Rules\UnsignedInteger;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Validation\Rule;
+use Livewire\Form;
+
+class PayrollForm extends Form
+{
+    public array $user_ids = [];
+
+    public string $type = '';
+
+    public string $amount = '';
+
+    public ?string $description = null;
+
+    public function rules(): array
+    {
+        return [
+            'user_ids' => ['required', 'array', 'min:1'],
+            'user_ids.*' => ['required', Rule::exists('users', 'id')],
+            'type' => ['required', Rule::in(SalaryAdjustmentType::values())],
+            'amount' => ['required', new UnsignedInteger],
+            'description' => ['required', 'string', 'max:100'],
+        ];
+    }
+
+    public function validationAttributes(): array
+    {
+        return [
+            'user_ids' => 'pegawai',
+            'type' => 'tipe',
+            'description' => 'keterangan',
+            'amount' => 'jumlah',
+        ];
+    }
+
+    public function store()
+    {
+        $this->validate();
+
+        $amount = (int) replaceCurrency($this->amount);
+
+        DB::transaction(function () use ($amount) {
+            foreach ($this->user_ids as $user_id) {
+                $periodMonth = Carbon::now()->format('Y-m');
+
+                $payroll = Payroll::where('user_id', $user_id)
+                    ->where('period_month', $periodMonth)
+                    ->first();
+
+                if (! $payroll) {
+                    throw new \Exception('Penggajian tidak ditemukan.');
+                }
+
+                PayrollAdjustment::create([
+                    'payroll_id' => $payroll->id,
+                    'type' => $this->type,
+                    'description' => $this->description,
+                    'amount' => $amount,
+                ]);
+
+                if ($this->type == SalaryAdjustmentType::BONUS->value) {
+                    $payroll->bonus += $amount;
+                } elseif ($this->type == SalaryAdjustmentType::DEDUCTION->value) {
+                    $payroll->deduction += $amount;
+                }
+
+                $payroll->total_salary = $payroll->base_salary + $payroll->bonus - $payroll->deduction;
+
+                $payroll->save();
+            }
+        });
+    }
+
+    public function update()
+    {
+        $this->validate();
+    }
+}
diff --git a/app/Livewire/Studio/Finance/Payroll.php b/app/Livewire/Studio/Finance/Payroll.php
new file mode 100644
index 0000000..1d26820
--- /dev/null
+++ b/app/Livewire/Studio/Finance/Payroll.php
@@ -0,0 +1,115 @@
+<?php
+
+namespace App\Livewire\Studio\Finance;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Livewire\Forms\Studio\Finance\PayrollForm;
+use App\Models\Payroll as PayrollModel;
+use App\Models\PayrollAdjustment;
+use App\Models\User;
+use App\Traits\WithAuthorization;
+use App\Traits\WithCloseModal;
+use App\Traits\WithConfirmation;
+use App\Traits\WithToast;
+use App\Traits\WithUpdatedData;
+use App\Traits\WithUserSelector;
+use Flux\Flux;
+use Illuminate\Support\Facades\DB;
+use Livewire\Attributes\On;
+use Livewire\Attributes\Title;
+use Livewire\Component;
+
+#[Title('Penggajian')]
+class Payroll extends Component
+{
+    use WithAuthorization, WithCloseModal, WithConfirmation, WithToast, WithUpdatedData, WithUserSelector;
+
+    public PayrollForm $form;
+
+    public $payrolls;
+
+    public string $method = 'create';
+
+    public string $modalTitle = '';
+
+    public array $users = [];
+
+    public function mount()
+    {
+        $this->loadPayrolls();
+
+        $this->users = User::whereHas('employee')
+            ->latest()
+            ->get()
+            ->mapWithKeys(fn ($user) => [
+                $user->id => $user->employee->full_name,
+            ])
+            ->toArray();
+    }
+
+    private function loadPayrolls()
+    {
+        $this->payrolls = PayrollModel::with(['user', 'user.employee'])
+            ->where('period_month', now()->format('Y-m'))
+            ->get();
+    }
+
+    #[On('modal:open')]
+    public function openModal(string $method, string $modalTitle, ?string $id = null)
+    {
+        $this->resetValidation();
+        $this->resetErrorBag();
+
+        $this->method = $method;
+        $this->modalTitle = $modalTitle;
+    }
+
+    public function create()
+    {
+        $this->canOrAbort('manage adjustment');
+
+        $this->form->store();
+
+        $this->loadPayrolls();
+
+        $this->dispatch('refreshDatatable');
+
+        $this->toast('Penyesuaian berhasil ditambahkan.');
+
+        Flux::modals()->close();
+    }
+
+    public function delete(PayrollAdjustment $adjustment)
+    {
+        $this->canOrAbort('manage adjustment');
+
+        DB::transaction(function () use ($adjustment) {
+            $payroll = PayrollModel::find($adjustment->payroll_id);
+
+            if ($adjustment->type->value == SalaryAdjustmentType::BONUS->value) {
+                $payroll->bonus -= $adjustment->amount;
+            } elseif ($adjustment->type->value == SalaryAdjustmentType::DEDUCTION->value) {
+                $payroll->deduction -= $adjustment->amount;
+            }
+
+            $payroll->total_salary = $payroll->base_salary + $payroll->bonus - $payroll->deduction;
+
+            $payroll->save();
+
+            $adjustment->delete();
+        });
+
+        $this->loadPayrolls();
+
+        $this->dispatch('refreshDatatable');
+        $this->toast('Penggajian berhasil dihapus.');
+        Flux::modals()->close();
+    }
+
+    public function render()
+    {
+        return view('livewire.studio.finance.payrolls', [
+            'pageTitle' => 'Penggajian',
+        ]);
+    }
+}
diff --git a/app/Models/Payroll.php b/app/Models/Payroll.php
new file mode 100644
index 0000000..4df2e9c
--- /dev/null
+++ b/app/Models/Payroll.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\IsPaid;
+use Dyrynda\Database\Support\CascadeSoftDeletes;
+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;
+use Veelasky\LaravelHashId\Eloquent\HashableId;
+
+class Payroll extends Model
+{
+    use CascadeSoftDeletes, HasFactory, HashableId, SoftDeletes;
+
+    protected $guarded = ['id'];
+
+    protected $cascadeDeletes = ['adjustments'];
+
+    protected function casts(): array
+    {
+        return [
+            'base_salary' => 'int',
+            'bonus' => 'int',
+            'deduction' => 'int',
+            'total_salary' => 'int',
+            'is_paid' => IsPaid::class,
+        ];
+    }
+
+    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..2637aec
--- /dev/null
+++ b/app/Models/PayrollAdjustment.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Models;
+
+use App\Enums\SalaryAdjustmentType;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Veelasky\LaravelHashId\Eloquent\HashableId;
+
+class PayrollAdjustment extends Model
+{
+    use HasFactory, HashableId, SoftDeletes;
+
+    protected $guarded = ['id'];
+
+    protected function casts(): array
+    {
+        return [
+            'type' => SalaryAdjustmentType::class,
+            'amount' => 'int',
+        ];
+    }
+
+    public function payroll(): BelongsTo
+    {
+        return $this->belongsTo(Payroll::class);
+    }
+}
diff --git a/app/Models/SalaryHistory.php b/app/Models/SalaryHistory.php
new file mode 100644
index 0000000..0123065
--- /dev/null
+++ b/app/Models/SalaryHistory.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Veelasky\LaravelHashId\Eloquent\HashableId;
+
+class SalaryHistory extends Model
+{
+    use HasFactory, HashableId, SoftDeletes;
+
+    protected $guarded = ['id'];
+
+    protected function casts(): array
+    {
+        return [
+            'old_salary' => 'int',
+            'new_salary' => 'int',
+        ];
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+}
diff --git a/app/Models/User.php b/app/Models/User.php
index b48ac00..a7c6b56 100644
--- a/app/Models/User.php
+++ b/app/Models/User.php
@@ -7,6 +7,8 @@
 use App\Enums\UserStatus;
 use Dyrynda\Database\Support\CascadeSoftDeletes;
 use Illuminate\Contracts\Auth\MustVerifyEmail;
+use Illuminate\Database\Eloquent\Attributes\Scope;
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Relations\BelongsToMany;
 use Illuminate\Database\Eloquent\Relations\HasMany;
@@ -23,7 +25,7 @@ class User extends Authenticatable implements MustVerifyEmail
 
     protected $guarded = ['id'];
 
-    protected $cascadeDeletes = ['employee', 'membership', 'referralCode', 'outlets'];
+    protected $cascadeDeletes = ['employee', 'membership', 'referralCode', 'outlets', 'payrolls'];
 
     protected function casts(): array
     {
@@ -34,6 +36,12 @@ protected function casts(): array
         ];
     }
 
+    #[Scope]
+    protected function active(Builder $query): void
+    {
+        $query->where('status', UserStatus::ACTIVE);
+    }
+
     public function employee(): HasOne
     {
         return $this->hasOne(Employee::class);
@@ -68,4 +76,9 @@ public function articles(): HasMany
     {
         return $this->hasMany(Article::class);
     }
+
+    public function payrolls(): HasMany
+    {
+        return $this->hasMany(Payroll::class);
+    }
 }
diff --git a/app/Providers/ViewServiceProvider.php b/app/Providers/ViewServiceProvider.php
index c04c620..17f3e34 100644
--- a/app/Providers/ViewServiceProvider.php
+++ b/app/Providers/ViewServiceProvider.php
@@ -118,6 +118,13 @@ public function boot(): void
                             'match' => 'studio.finance.expense.*',
                             'can' => 'view expense',
                         ],
+                        [
+                            'label' => 'Penggajian',
+                            'icon' => 'hand-coins',
+                            'route' => 'studio.finance.payroll.index',
+                            'match' => 'studio.finance.payroll.*',
+                            'can' => 'view payroll',
+                        ],
                     ],
                 ],
                 [
diff --git a/database/migrations/2025_10_04_143515_create_payrolls_table.php b/database/migrations/2025_10_04_143515_create_payrolls_table.php
new file mode 100644
index 0000000..2e34fd5
--- /dev/null
+++ b/database/migrations/2025_10_04_143515_create_payrolls_table.php
@@ -0,0 +1,37 @@
+<?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)->comment(IsPaid::comment());
+            $table->dateTime('paid_at')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payrolls');
+    }
+};
diff --git a/database/migrations/2025_10_04_143521_create_payroll_adjustments_table.php b/database/migrations/2025_10_04_143521_create_payroll_adjustments_table.php
new file mode 100644
index 0000000..1f71bbb
--- /dev/null
+++ b/database/migrations/2025_10_04_143521_create_payroll_adjustments_table.php
@@ -0,0 +1,33 @@
+<?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->timestamps();
+            $table->softDeletes();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('payroll_adjustments');
+    }
+};
diff --git a/database/migrations/2025_10_04_143527_create_salary_histories_table.php b/database/migrations/2025_10_04_143527_create_salary_histories_table.php
new file mode 100644
index 0000000..7626143
--- /dev/null
+++ b/database/migrations/2025_10_04_143527_create_salary_histories_table.php
@@ -0,0 +1,32 @@
+<?php
+
+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('salary_histories', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('user_id')->constrained()->cascadeOnDelete();
+            $table->unsignedInteger('old_salary');
+            $table->unsignedInteger('new_salary');
+            $table->date('effective_date');
+            $table->timestamps();
+            $table->softDeletes();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('salary_histories');
+    }
+};
diff --git a/database/seeders/RolePermissionSeeder.php b/database/seeders/RolePermissionSeeder.php
index 6cda09d..4a09e36 100644
--- a/database/seeders/RolePermissionSeeder.php
+++ b/database/seeders/RolePermissionSeeder.php
@@ -84,6 +84,9 @@ public function run(): void
             'update expense',
             'delete expense',
 
+            'view payroll',
+            'manage adjustment',
+
             'view article',
             'create article',
             'update article',
diff --git a/resources/views/livewire/studio/finance/payrolls.blade.php b/resources/views/livewire/studio/finance/payrolls.blade.php
new file mode 100644
index 0000000..57609dd
--- /dev/null
+++ b/resources/views/livewire/studio/finance/payrolls.blade.php
@@ -0,0 +1,148 @@
+<flux:main>
+    <div class="flex justify-between items-center">
+        <div>
+            <flux:heading size="xl">{{ $pageTitle }}</flux:heading>
+        </div>
+        @if (auth()->user()->can('manage adjustment'))
+            <div>
+                <flux:modal.trigger name="form-modal">
+                    <flux:button variant="primary" class="text-sm"
+                        wire:click="$dispatch('modal:open', {method: 'create', 'modalTitle': 'Tambah Penyesuaian'})">
+                        Tambah
+                    </flux:button>
+                </flux:modal.trigger>
+            </div>
+        @endif
+    </div>
+
+    <div class="mt-6">
+        <div class="grid grid-cols-1 md:grid-cols-2 xl:grid-cols-4 gap-4 mb-4 text-sm">
+            @foreach ($payrolls as $payroll)
+                <flux:card class="h-auto">
+                    <div class="border rounded-lg p-4 bg-white shadow-sm">
+                        <div class="flex justify-between items-center mb-2">
+                            <div>
+                                <flux:heading>{{ $payroll->user->employee->full_name }}</flux:heading>
+                                <flux:text>{{ formatDate($payroll->period_month, 'F Y') }}</flux:text>
+                            </div>
+                            <div class="text-right">
+                                <flux:badge color="{{ $payroll->is_paid->color() }}">
+                                    {{ $payroll->is_paid->label() }}
+                                </flux:badge>
+                                <div class="text-xs text-gray-400 mt-1">
+                                    {{ $payroll->paid_at ? formatDateTime($payroll->paid_at) : '-' }}
+                                </div>
+                            </div>
+                        </div>
+
+                        <div class="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-3 gap-4 mb-2 text-sm">
+                            <div>
+                                <flux:text>Gaji Pokok</flux:text>
+                                <div class="font-medium">{{ currency($payroll->base_salary, 'Rp') }}</div>
+                            </div>
+                            <div>
+                                <flux:text>Bonus</flux:text>
+                                <div class="font-medium text-green-600">{{ currency($payroll->bonus, 'Rp') }}</div>
+                            </div>
+                            <div>
+                                <flux:text>Potongan</flux:text>
+                                <div class="font-medium text-red-600">{{ currency($payroll->deduction, 'Rp') }}</div>
+                            </div>
+                        </div>
+
+                        <flux:separator class="my-2 !bg-black" />
+
+                        <flux:text class="mb-1">Rincian</flux:text>
+                        @foreach ($payroll->adjustments->where('payroll_id', $payroll->id) as $item)
+                            <div class="flex justify-between items-start text-[13px] leading-tight mb-2">
+                                <div>
+                                    <div
+                                        class="font-bold {{ $item->type->value == \App\Enums\SalaryAdjustmentType::DEDUCTION->value ? 'text-red-500' : 'text-green-500' }}">
+                                        {{ currency($item->amount, 'Rp') }}
+                                    </div>
+                                    <div class="text-gray-400 text-[12px]">{{ $item->description }}</div>
+                                </div>
+                                <flux:modal.trigger name="delete">
+                                    <flux:button variant="danger" icon="trash" size="sm"
+                                        wire:click="$dispatch('fn:confirmDelete', {id: '{{ $item->id }}'})">
+                                    </flux:button>
+                                </flux:modal.trigger>
+                            </div>
+                        @endforeach
+
+                        <flux:separator class="my-2 !bg-black" />
+
+                        <div class="flex justify-between items-center mt-2">
+                            <flux:text>Total Gaji</flux:text>
+                            <div class="text-gray-900 font-bold">{{ currency($payroll->total_salary, 'Rp') }}</div>
+                        </div>
+                    </div>
+                </flux:card>
+            @endforeach
+        </div>
+        <flux:separator class="mb-4" />
+
+        <livewire:datatable.studio.finance.payrolls-table />
+    </div>
+
+    @include('components.confirmation.delete')
+
+    <flux:modal name="form-modal" class="w-[95%] max-w-sm md:max-w-xl mx-auto" @close="closeModal('form-modal')">
+        <div class="p-4 space-y-6">
+            <flux:heading size="lg">{{ $modalTitle }}</flux:heading>
+
+            <flux:field>
+                <flux:label>Pegawai <span class="text-red-500 ms-1">*</span></flux:label>
+                <flux:select variant="listbox" multiple searchable placeholder="Pilih Pegawai"
+                    wire:model.live.debounce.500ms="form.user_ids">
+                    <flux:select.option wire:click="selectAllUsers" wire:ignore>Pilih Semua
+                    </flux:select.option>
+                    <flux:select.option wire:click="deselectAllUsers" wire:ignore>Hapus Semua
+                    </flux:select.option>
+                    @foreach ($users as $key => $value)
+                        <flux:select.option value="{{ $key }}">{{ $value }}
+                        </flux:select.option>
+                    @endforeach
+                </flux:select>
+                <flux:error name="form.user_ids" />
+            </flux:field>
+
+            <flux:field>
+                <flux:label>Tipe <span class="text-red-500 ms-1">*</span></flux:label>
+                <flux:radio.group wire:model.live="form.type" variant="buttons" class="w-full *:flex-1">
+                    @foreach (\App\Enums\SalaryAdjustmentType::cases() as $type)
+                        <flux:radio value="{{ $type->value }}">
+                            {{ $type->label() }}
+                        </flux:radio>
+                    @endforeach
+                </flux:radio.group>
+                <flux:error name="form.type" />
+            </flux:field>
+
+            <flux:field>
+                <flux:label>Jumlah <span class="text-red-500 ms-1">*</span>
+                </flux:label>
+                <flux:input.group>
+                    <flux:input.group.prefix>Rp</flux:input.group.prefix>
+                    <flux:input placeholder="Masukkan jumlah" x-mask:dynamic="$money($input, ',')"
+                        wire:model.live.debounce.500ms="form.amount" autocomplete="off" autofocus />
+                </flux:input.group>
+                <flux:error name="form.amount" />
+            </flux:field>
+
+            <flux:field>
+                <flux:label>Keterangan <span class="text-red-500 ms-1">*</span></flux:label>
+                <flux:input placeholder="Masukkan keterangan" wire:model.live.debounce.500ms="form.description"
+                    autocomplete="off" />
+                <flux:error name="form.description" />
+            </flux:field>
+
+            <div class="flex">
+                <flux:spacer />
+                <flux:button variant="primary" class="sm:w-auto cursor-pointer" wire:click="{{ $method }}">
+                    Simpan
+                </flux:button>
+            </div>
+        </div>
+    </flux:modal>
+</flux:main>
diff --git a/routes/pages/studio.php b/routes/pages/studio.php
index 633104b..61e859c 100644
--- a/routes/pages/studio.php
+++ b/routes/pages/studio.php
@@ -13,6 +13,7 @@
 use App\Livewire\Studio\Catalog\Product\Index as ProductIndex;
 use App\Livewire\Studio\Dashboard\Overview as OverviewComponent;
 use App\Livewire\Studio\Finance\Expense as ExpenseComponent;
+use App\Livewire\Studio\Finance\Payroll as PayrollComponent;
 use App\Livewire\Studio\Loyalty\Customer as CustomerComponent;
 use App\Livewire\Studio\Loyalty\Tier as TierComponent;
 use App\Livewire\Studio\Loyalty\Voucher\Create as VoucherCreate;
@@ -116,7 +117,14 @@
     Route::prefix('finance')->name('studio.finance.')->group(function () {
         Route::prefix('expenses')->name('expense.')->group(function () {
             Route::get('/', ExpenseComponent::class)->name('index')->middleware('can:view expense');
-            Route::delete('/{expense}/delete', ExpenseComponent::class)->name('delete')->middleware();
+            Route::delete('/{expense}/delete', ExpenseComponent::class)->name('delete')->middleware('can:delete expense');
+        });
+    });
+
+    Route::prefix('finance')->name('studio.finance.')->group(function () {
+        Route::prefix('payrolls')->name('payroll.')->group(function () {
+            Route::get('/', PayrollComponent::class)->name('index')->middleware('can:view payroll');
+            Route::delete('/{payroll}/delete', PayrollComponent::class)->name('delete')->middleware('can:delete payroll');
         });
     });