diff --git a/README.md b/README.md
index aab3f7f..ad4df21 100644
--- a/README.md
+++ b/README.md
@@ -35,7 +35,7 @@ model, REST API, classes, and tests. For contributor/architecture guidance see
 | Lesson booking (offering → questions → policies) | [lesson-booking.md](docs/features/lesson-booking.md) | ✅ Implemented |
 | Group classes (capacity-enforced enrolment) | [group-classes.md](docs/features/group-classes.md) | ✅ Implemented |
 | Student administration (studio-admin view) | [student-administration.md](docs/features/student-administration.md) | ✅ Implemented |
-| Payments (Stripe, e-transfer/comp, receipts) | [payments.md](docs/features/payments.md) | 🟡 Planned |
+| Payments (e-transfer/comp + receipts; Stripe card charge pending) | [payments.md](docs/features/payments.md) | 🟡 Partial |
 | Payment reporting (monthly per-instructor + CSV) | [payment-reporting.md](docs/features/payment-reporting.md) | 🟡 Planned |
 
 > Payments are deliberately deferred to the end: booking and enrolment ship with a
diff --git a/docs/features/payments.md b/docs/features/payments.md
index 46fc78f..6300c29 100644
--- a/docs/features/payments.md
+++ b/docs/features/payments.md
@@ -1,7 +1,22 @@
 # Feature: Payments
 
 ## Overview
-Payment is taken at registration. The default rail is a credit card charged through Stripe, but the studio admin can set any student to pay by e-transfer (recorded, marked paid manually) or to be comped (no charge). Single bookings are charged once; weekly reservations and group classes are charged the full term upfront. A numbered receipt is emailed automatically when a payment is marked paid.
+Payment is taken at registration. When Stripe is **not** configured the platform
+falls back to **e-transfer** — a pending payment a studio admin marks received —
+so everything works without any credentials. When Stripe **is** configured the
+default rail becomes the **credit card**. The studio admin can override any
+student's method (card / e-transfer / comp). Single bookings are charged once;
+weekly reservations and group classes are charged the full term upfront. A
+numbered receipt is emailed automatically when a payment is marked paid.
+
+> **Implemented:** the payment ledger, studio settings, method resolution
+> (e-transfer default with no Stripe; card default when configured; per-student
+> override), the e-transfer/comp flow with admin confirmation + receipts, and
+> integration into booking/enrolment (a registration's `payment_id` is linked;
+> comp auto-confirms; e-transfer stays pending until confirmed).
+> **Deferred to a follow-up:** the live Stripe card charge (PaymentIntent +
+> Stripe.js Elements + webhook + `stripe/stripe-php`). Until then a `card`
+> payment is created `pending` and can be confirmed like an e-transfer.
 
 ## Stripe Configuration
 Stripe credentials live in WordPress options, managed on the **Studio Settings**
@@ -16,7 +31,9 @@ page (`manage_billing`, studio admin only):
 
 ## Per-Student Billing Method
 Each student's billing method is stored in user meta `us_payment_method`, set by the
-studio admin (default `card`):
+studio admin (`Students → student detail → Billing method`). When unset, the studio
+default applies — `card` if Stripe is configured, otherwise `etransfer`
+(`BillingMethodResolver`):
 
 | Method     | Behaviour                                                              |
 |------------|-----------------------------------------------------------------------|
@@ -24,6 +41,18 @@ studio admin (default `card`):
 | `etransfer`| Payment row created `pending`; admin marks it `paid` when funds arrive |
 | `comp`     | No charge; registration is confirmed immediately, no payment row required |
 
+## E-transfer Destination Email
+Where students send e-transfers is resolved and **frozen onto the payment** at
+booking time (`us_payments.etransfer_email`), so each record keeps the destination
+the student was given. Resolution at creation:
+
+1. **Offering override** — `us_offerings.etransfer_email`, set by the instructor on the offering.
+2. **Studio default** — the `us_etransfer_email` option (Studio Settings, `manage_billing`).
+
+After booking, the destination on a payment can be corrected per booking:
+- **My Lessons** — the instructor edits the e-transfer email for a pending lesson payment.
+- **Payments queue** — when marking an e-transfer received, the studio admin can update the email it was actually sent to before confirming.
+
 ## Data Model — `{prefix}us_payments`
 
 | Column                     | Type             | Notes                                                  |
@@ -33,10 +62,11 @@ studio admin (default `card`):
 | `instructor_id`            | BIGINT UNSIGNED  | WordPress user ID (denormalised for reporting)        |
 | `registration_type`        | VARCHAR(20)      | `lesson` or `enrollment`                              |
 | `registration_id`          | BIGINT UNSIGNED  | FK → `us_lessons.id` or `us_group_enrollments.id`     |
-| `amount_cents`             | INT UNSIGNED     | Charged amount in the smallest currency unit          |
+| `amount`                   | DECIMAL(10,2)    | Charged amount in dollars (matches the offering price) |
 | `currency`                 | VARCHAR(3)       | ISO 4217, e.g. `CAD`                                  |
 | `method`                   | VARCHAR(20)      | `card` / `etransfer` / `comp`                         |
 | `status`                   | VARCHAR(20)      | `pending` / `paid` / `failed` / `refunded`            |
+| `etransfer_email`          | VARCHAR(191)     | Frozen e-transfer destination; editable until confirmed |
 | `stripe_payment_intent_id` | VARCHAR(255)     | Stripe PaymentIntent id; NULL for e-transfer / comp   |
 | `receipt_number`           | VARCHAR(50)      | Sequential receipt id; set when `paid`                |
 | `receipt_sent_at`          | DATETIME         | When the receipt email was sent; NULL until sent      |
diff --git a/src/AdminMenu.php b/src/AdminMenu.php
index 8f96c5b..ac757b3 100644
--- a/src/AdminMenu.php
+++ b/src/AdminMenu.php
@@ -15,6 +15,11 @@ use Unsupervised\Schedular\GroupClass\EnrollmentRepository;
 use Unsupervised\Schedular\GroupClass\GroupClassController;
 use Unsupervised\Schedular\Offering\OfferingController;
 use Unsupervised\Schedular\Offering\OfferingRepository;
+use Unsupervised\Schedular\Payment\BillingMethodResolver;
+use Unsupervised\Schedular\Payment\PaymentController;
+use Unsupervised\Schedular\Payment\PaymentRepository;
+use Unsupervised\Schedular\Payment\PaymentService;
+use Unsupervised\Schedular\Payment\StudioSettings;
 use Unsupervised\Schedular\Policy\PolicyController;
 use Unsupervised\Schedular\Policy\PolicyRepository;
 use Unsupervised\Schedular\Policy\PolicyService;
@@ -32,16 +37,20 @@ class AdminMenu {
 	private RegistrationController $registrationController;
 	private GroupClassController $groupClassController;
 	private StudentController $studentController;
+	private StudioSettings $settings;
+	private PaymentController $paymentController;
 
-	public function __construct( AvailabilityRepository $availability, BookingRepository $bookings, OfferingRepository $offerings, QuestionRepository $questions, PolicyRepository $policies, PolicyVersionRepository $policyVersions, PolicyService $policyService, InviteRepository $invites, EnrollmentRepository $enrollments ) {
+	public function __construct( AvailabilityRepository $availability, BookingRepository $bookings, OfferingRepository $offerings, QuestionRepository $questions, PolicyRepository $policies, PolicyVersionRepository $policyVersions, PolicyService $policyService, InviteRepository $invites, EnrollmentRepository $enrollments, StudioSettings $settings, PaymentRepository $payments, PaymentService $paymentService, BillingMethodResolver $resolver ) {
 		$this->availabilityController = new AvailabilityController( $availability, $offerings );
-		$this->lessonController       = new LessonController( $bookings );
+		$this->lessonController       = new LessonController( $bookings, $payments );
 		$this->offeringController     = new OfferingController( $offerings );
 		$this->questionController     = new QuestionController( $questions, $offerings );
 		$this->policyController       = new PolicyController( $policies, $policyVersions, $policyService );
 		$this->registrationController = new RegistrationController( $invites );
 		$this->groupClassController   = new GroupClassController( $enrollments, $offerings );
-		$this->studentController      = new StudentController( $bookings, $availability, $offerings, $enrollments );
+		$this->studentController      = new StudentController( $bookings, $availability, $offerings, $enrollments, $resolver );
+		$this->settings               = $settings;
+		$this->paymentController      = new PaymentController( $payments, $paymentService );
 	}
 
 	public function register(): void {
@@ -136,6 +145,28 @@ class AdminMenu {
 			37
 		);
 
+		// Studio admin: confirm pending (e-transfer) payments.
+		add_menu_page(
+			__( 'Payments', 'unsupervised-schedular' ),
+			__( 'Payments', 'unsupervised-schedular' ),
+			RoleManager::CAP_MANAGE_BILLING,
+			'us-payments',
+			[ $this->paymentController, 'renderPage' ],
+			'dashicons-money-alt',
+			38
+		);
+
+		// Studio admin: Stripe credentials and billing settings.
+		add_menu_page(
+			__( 'Studio Settings', 'unsupervised-schedular' ),
+			__( 'Studio Settings', 'unsupervised-schedular' ),
+			RoleManager::CAP_MANAGE_BILLING,
+			'us-settings',
+			[ $this->settings, 'renderPage' ],
+			'dashicons-admin-settings',
+			39
+		);
+
 		// Instructor: view their upcoming lessons.
 		add_menu_page(
 			__( 'My Lessons', 'unsupervised-schedular' ),
diff --git a/src/Auth/StudentController.php b/src/Auth/StudentController.php
index d484904..0e35983 100644
--- a/src/Auth/StudentController.php
+++ b/src/Auth/StudentController.php
@@ -9,6 +9,8 @@ use Unsupervised\Schedular\Booking\Lesson;
 use Unsupervised\Schedular\GroupClass\Enrollment;
 use Unsupervised\Schedular\GroupClass\EnrollmentRepository;
 use Unsupervised\Schedular\Offering\OfferingRepository;
+use Unsupervised\Schedular\Payment\BillingMethodResolver;
+use Unsupervised\Schedular\Payment\Payment;
 
 class StudentController {
 
@@ -17,6 +19,7 @@ class StudentController {
 		private AvailabilityRepository $availability,
 		private OfferingRepository $offerings,
 		private EnrollmentRepository $enrollments,
+		private BillingMethodResolver $resolver,
 	) {}
 
 	public function renderPage(): void {
@@ -56,6 +59,21 @@ class StudentController {
 	}
 
 	private function renderDetail( \WP_User $student ): void {
+		$canBilling = current_user_can( RoleManager::CAP_MANAGE_BILLING );
+
+		if ( $canBilling && isset( $_POST['usc_action'] ) && check_admin_referer( 'usc_student_billing' ) ) {
+			// phpcs:ignore WordPress.Security.NonceVerification.Missing -- nonce checked above.
+			$method = sanitize_key( wp_unslash( $_POST['payment_method'] ?? '' ) );
+			if ( in_array( $method, Payment::VALID_METHODS, true ) ) {
+				update_user_meta( (int) $student->ID, BillingMethodResolver::META_METHOD, $method );
+			} else {
+				delete_user_meta( (int) $student->ID, BillingMethodResolver::META_METHOD );
+			}
+		}
+
+		$billingOverride = (string) get_user_meta( (int) $student->ID, BillingMethodResolver::META_METHOD, true );
+		$billingDefault  = $this->resolver->defaultMethod();
+
 		$now  = current_time( 'mysql' );
 		$rows = array_map(
 			fn( Lesson $lesson ): array => $this->lessonRow( $lesson ),
diff --git a/src/Booking/BookingEndpoint.php b/src/Booking/BookingEndpoint.php
index b019507..959c34c 100644
--- a/src/Booking/BookingEndpoint.php
+++ b/src/Booking/BookingEndpoint.php
@@ -6,6 +6,8 @@ namespace Unsupervised\Schedular\Booking;
 use Unsupervised\Schedular\Availability\AvailabilityRepository;
 use Unsupervised\Schedular\Auth\RoleManager;
 use Unsupervised\Schedular\Offering\OfferingRepository;
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Payment\PaymentService;
 use Unsupervised\Schedular\Policy\PolicyAcceptance;
 use Unsupervised\Schedular\Registration\RegistrationGate;
 
@@ -16,6 +18,7 @@ class BookingEndpoint {
 		private BookingRepository $bookings,
 		private OfferingRepository $offerings,
 		private RegistrationGate $gate,
+		private PaymentService $payments,
 	) {}
 
 	public function registerRoutes( string $route_namespace ): void {
@@ -109,7 +112,8 @@ class BookingEndpoint {
 		if ( 0 === $offeringId ) {
 			$offeringId = (int) ( $slot->offeringId ?? 0 );
 		}
-		if ( $offeringId > 0 && null === $this->offerings->findById( $offeringId ) ) {
+		$offering = $offeringId > 0 ? $this->offerings->findById( $offeringId ) : null;
+		if ( $offeringId > 0 && null === $offering ) {
 			return new \WP_Error( 'invalid_offering', __( 'Offering not found.', 'unsupervised-schedular' ), [ 'status' => 400 ] );
 		}
 
@@ -152,6 +156,10 @@ class BookingEndpoint {
 
 		$this->gate->record( PolicyAcceptance::REG_LESSON, $anchorId, $studentId, $offeringId, $answers, $acceptedVersionIds, $this->clientIp() );
 
+		if ( null !== $offering && $offering->price > 0.0 ) {
+			$this->payments->createForRegistration( Payment::REG_LESSON, $anchorId, $studentId, $slot->instructorId, $offering->price, $offering->currency, $offering->etransferEmail );
+		}
+
 		return new \WP_REST_Response(
 			[
 				'ids'    => $ids,
diff --git a/src/Booking/BookingRepository.php b/src/Booking/BookingRepository.php
index c3718a1..a8477ad 100644
--- a/src/Booking/BookingRepository.php
+++ b/src/Booking/BookingRepository.php
@@ -170,6 +170,16 @@ class BookingRepository {
 		return array_map( Lesson::fromRow( ... ), $rows ?? [] );
 	}
 
+	public function setPaymentId( int $id, int $paymentId ): bool {
+		return false !== $this->db->update(
+			$this->table,
+			[ 'payment_id' => $paymentId ],
+			[ 'id' => $id ],
+			[ '%d' ],
+			[ '%d' ]
+		);
+	}
+
 	public function updateStatus( int $id, string $status ): bool {
 		if ( ! in_array( $status, Lesson::VALID_STATUSES, true ) ) {
 			return false;
diff --git a/src/Booking/LessonController.php b/src/Booking/LessonController.php
index 774393a..e54400a 100644
--- a/src/Booking/LessonController.php
+++ b/src/Booking/LessonController.php
@@ -4,17 +4,24 @@ declare(strict_types=1);
 namespace Unsupervised\Schedular\Booking;
 
 use Unsupervised\Schedular\Auth\RoleManager;
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Payment\PaymentRepository;
 
 class LessonController {
 
-	public function __construct( private BookingRepository $repository ) {}
+	public function __construct(
+		private BookingRepository $repository,
+		private PaymentRepository $payments,
+	) {}
 
 	public function renderAdminDashboard(): void {
 		if ( ! current_user_can( RoleManager::CAP_VIEW_ALL_LESSONS ) ) {
 			wp_die( esc_html__( 'You do not have permission to view this page.', 'unsupervised-schedular' ) );
 		}
 
-		$lessons = $this->repository->findAllUpcoming();
+		$this->handleEtransferUpdate( false );
+
+		$rows = array_map( fn( Lesson $lesson ): array => $this->row( $lesson ), $this->repository->findAllUpcoming() );
 
 		include USC_PLUGIN_DIR . 'templates/admin/lessons.php';
 	}
@@ -24,8 +31,60 @@ class LessonController {
 			wp_die( esc_html__( 'You do not have permission to view lessons.', 'unsupervised-schedular' ) );
 		}
 
-		$lessons = $this->repository->findUpcomingForInstructor( get_current_user_id() );
+		$this->handleEtransferUpdate( true );
+
+		$rows = array_map( fn( Lesson $lesson ): array => $this->row( $lesson ), $this->repository->findUpcomingForInstructor( get_current_user_id() ) );
 
 		include USC_PLUGIN_DIR . 'templates/admin/lessons.php';
 	}
+
+	/**
+	 * Handle a per-lesson e-transfer email override. When $onlyOwn, the payment
+	 * must belong to the current instructor.
+	 */
+	private function handleEtransferUpdate( bool $onlyOwn ): void {
+		if ( ! isset( $_POST['usc_action'] ) || ! check_admin_referer( 'usc_lesson_action' ) ) {
+			return;
+		}
+
+		// phpcs:disable WordPress.Security.NonceVerification.Missing -- nonce checked above.
+		if ( 'set_etransfer' !== sanitize_key( wp_unslash( $_POST['usc_action'] ?? '' ) ) ) {
+			return;
+		}
+
+		$paymentId = absint( $_POST['payment_id'] ?? 0 );
+		$email     = sanitize_email( wp_unslash( $_POST['etransfer_email'] ?? '' ) );
+		// phpcs:enable WordPress.Security.NonceVerification.Missing
+
+		if ( $paymentId <= 0 ) {
+			return;
+		}
+
+		$payment = $this->payments->findById( $paymentId );
+		if ( null !== $payment && ( ! $onlyOwn || get_current_user_id() === $payment->instructorId ) ) {
+			$this->payments->updateEtransferEmail( $paymentId, '' !== $email ? $email : null );
+		}
+	}
+
+	/**
+	 * Build a display row for a lesson, including its e-transfer payment override.
+	 *
+	 * @return array<string, mixed>
+	 */
+	private function row( Lesson $lesson ): array {
+		$student    = get_userdata( $lesson->studentId );
+		$instructor = get_userdata( $lesson->instructorId );
+		$payment    = null !== $lesson->paymentId ? $this->payments->findById( $lesson->paymentId ) : null;
+
+		return [
+			'student'            => $student ? $student->display_name : (string) $lesson->studentId,
+			'instructor'         => $instructor ? $instructor->display_name : (string) $lesson->instructorId,
+			'slot_id'            => (int) $lesson->slotId,
+			'status'             => $lesson->status,
+			'notes'              => $lesson->notes ?? '',
+			'payment_id'         => $payment ? (int) $payment->id : 0,
+			'etransfer_email'    => $payment ? (string) $payment->etransferEmail : '',
+			'etransfer_editable' => null !== $payment && Payment::METHOD_ETRANSFER === $payment->method && ! $payment->isPaid(),
+		];
+	}
 }
diff --git a/src/GroupClass/EnrollmentEndpoint.php b/src/GroupClass/EnrollmentEndpoint.php
index 2c6d7d3..8f9e069 100644
--- a/src/GroupClass/EnrollmentEndpoint.php
+++ b/src/GroupClass/EnrollmentEndpoint.php
@@ -6,6 +6,8 @@ namespace Unsupervised\Schedular\GroupClass;
 use Unsupervised\Schedular\Auth\RoleManager;
 use Unsupervised\Schedular\Offering\Offering;
 use Unsupervised\Schedular\Offering\OfferingRepository;
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Payment\PaymentService;
 use Unsupervised\Schedular\Policy\PolicyAcceptance;
 use Unsupervised\Schedular\Registration\RegistrationGate;
 
@@ -15,6 +17,7 @@ class EnrollmentEndpoint {
 		private EnrollmentRepository $enrollments,
 		private OfferingRepository $offerings,
 		private RegistrationGate $gate,
+		private PaymentService $payments,
 	) {}
 
 	public function registerRoutes( string $route_namespace ): void {
@@ -101,6 +104,10 @@ class EnrollmentEndpoint {
 
 		$this->gate->record( PolicyAcceptance::REG_ENROLLMENT, $id, $studentId, $offeringId, $answers, $acceptedVersionIds, $this->clientIp() );
 
+		if ( $offering->price > 0.0 ) {
+			$this->payments->createForRegistration( Payment::REG_ENROLLMENT, $id, $studentId, $offering->instructorId, $offering->price, $offering->currency, $offering->etransferEmail );
+		}
+
 		return new \WP_REST_Response(
 			[
 				'id'     => $id,
diff --git a/src/GroupClass/EnrollmentRepository.php b/src/GroupClass/EnrollmentRepository.php
index bde6c47..c65565a 100644
--- a/src/GroupClass/EnrollmentRepository.php
+++ b/src/GroupClass/EnrollmentRepository.php
@@ -126,6 +126,16 @@ class EnrollmentRepository {
 		return array_map( Enrollment::fromRow( ... ), $rows ?? [] );
 	}
 
+	public function setPaymentId( int $id, int $paymentId ): bool {
+		return false !== $this->db->update(
+			$this->table,
+			[ 'payment_id' => $paymentId ],
+			[ 'id' => $id ],
+			[ '%d' ],
+			[ '%d' ]
+		);
+	}
+
 	public function updateStatus( int $id, string $status ): bool {
 		if ( ! in_array( $status, Enrollment::VALID_STATUSES, true ) ) {
 			return false;
diff --git a/src/Offering/Offering.php b/src/Offering/Offering.php
index 918c6dc..9a51be8 100644
--- a/src/Offering/Offering.php
+++ b/src/Offering/Offering.php
@@ -39,6 +39,7 @@ class Offering {
 		public readonly ?string $termStart = null,
 		public readonly ?string $termEnd = null,
 		public readonly ?string $scheduleNote = null,
+		public readonly ?string $etransferEmail = null,
 		public readonly bool $isActive = true,
 		public readonly ?int $id = null,
 	) {}
@@ -58,6 +59,7 @@ class Offering {
 			termStart:       $row->term_start,
 			termEnd:         $row->term_end,
 			scheduleNote:    $row->schedule_note,
+			etransferEmail:  $row->etransfer_email,
 			isActive:        (bool) $row->is_active,
 			id:              (int) $row->id,
 		);
@@ -84,6 +86,7 @@ class Offering {
 			'term_start'       => $this->termStart,
 			'term_end'         => $this->termEnd,
 			'schedule_note'    => $this->scheduleNote,
+			'etransfer_email'  => $this->etransferEmail,
 			'is_active'        => $this->isActive,
 		];
 	}
diff --git a/src/Offering/OfferingController.php b/src/Offering/OfferingController.php
index f187b58..987f95b 100644
--- a/src/Offering/OfferingController.php
+++ b/src/Offering/OfferingController.php
@@ -77,6 +77,7 @@ class OfferingController {
 				allowWeekly:     isset( $_POST['allow_weekly'] ),
 				capacity:        $capacity > 0 ? $capacity : null,
 				scheduleNote:    $this->nullableText( sanitize_text_field( wp_unslash( $_POST['schedule_note'] ?? '' ) ) ),
+				etransferEmail:  $this->nullableText( sanitize_email( wp_unslash( $_POST['etransfer_email'] ?? '' ) ) ),
 			)
 		);
 		// phpcs:enable WordPress.Security.NonceVerification.Missing
diff --git a/src/Offering/OfferingEndpoint.php b/src/Offering/OfferingEndpoint.php
index a1bcb49..1991ac9 100644
--- a/src/Offering/OfferingEndpoint.php
+++ b/src/Offering/OfferingEndpoint.php
@@ -95,6 +95,7 @@ class OfferingEndpoint {
 			termStart:       $this->nullableText( $request->get_param( 'term_start' ) ),
 			termEnd:         $this->nullableText( $request->get_param( 'term_end' ) ),
 			scheduleNote:    $this->nullableText( $request->get_param( 'schedule_note' ) ),
+			etransferEmail:  $this->nullableEmail( $request->get_param( 'etransfer_email' ) ),
 			isActive:        null === $request->get_param( 'is_active' ) ? true : (bool) $request->get_param( 'is_active' ),
 		);
 
@@ -139,6 +140,7 @@ class OfferingEndpoint {
 			termStart:       $request->has_param( 'term_start' ) ? $this->nullableText( $request->get_param( 'term_start' ) ) : $existing->termStart,
 			termEnd:         $request->has_param( 'term_end' ) ? $this->nullableText( $request->get_param( 'term_end' ) ) : $existing->termEnd,
 			scheduleNote:    $request->has_param( 'schedule_note' ) ? $this->nullableText( $request->get_param( 'schedule_note' ) ) : $existing->scheduleNote,
+			etransferEmail:  $request->has_param( 'etransfer_email' ) ? $this->nullableEmail( $request->get_param( 'etransfer_email' ) ) : $existing->etransferEmail,
 			isActive:        $request->has_param( 'is_active' ) ? (bool) $request->get_param( 'is_active' ) : $existing->isActive,
 			id:              $id,
 		);
@@ -186,6 +188,12 @@ class OfferingEndpoint {
 		return max( 0.0, (float) $value );
 	}
 
+	private function nullableEmail( mixed $value ): ?string {
+		$email = sanitize_email( (string) $value );
+
+		return '' !== $email ? $email : null;
+	}
+
 	private function nullableInt( mixed $value ): ?int {
 		return ( null === $value || '' === $value ) ? null : (int) $value;
 	}
diff --git a/src/Offering/OfferingRepository.php b/src/Offering/OfferingRepository.php
index baa3f3a..cfd1f78 100644
--- a/src/Offering/OfferingRepository.php
+++ b/src/Offering/OfferingRepository.php
@@ -14,11 +14,11 @@ class OfferingRepository {
 	/**
 	 * Column formats aligned to {@see columns()} (instructor_id, kind, title,
 	 * description, duration_minutes, price, currency, billing_mode, allow_weekly,
-	 * capacity, term_start, term_end, schedule_note, is_active).
+	 * capacity, term_start, term_end, schedule_note, etransfer_email, is_active).
 	 *
 	 * @var list<string>
 	 */
-	private const COLUMN_FORMATS = [ '%d', '%s', '%s', '%s', '%d', '%f', '%s', '%s', '%d', '%d', '%s', '%s', '%s', '%d' ];
+	private const COLUMN_FORMATS = [ '%d', '%s', '%s', '%s', '%d', '%f', '%s', '%s', '%d', '%d', '%s', '%s', '%s', '%s', '%d' ];
 
 	public function insert( Offering $offering ): int {
 		$this->db->insert(
@@ -60,6 +60,7 @@ class OfferingRepository {
 			'term_start'       => $offering->termStart,
 			'term_end'         => $offering->termEnd,
 			'schedule_note'    => $offering->scheduleNote,
+			'etransfer_email'  => $offering->etransferEmail,
 			'is_active'        => $offering->isActive ? 1 : 0,
 		];
 	}
diff --git a/src/Payment/BillingMethodResolver.php b/src/Payment/BillingMethodResolver.php
new file mode 100644
index 0000000..dac406f
--- /dev/null
+++ b/src/Payment/BillingMethodResolver.php
@@ -0,0 +1,34 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+/**
+ * Resolves the billing method for a student: a per-student override if set,
+ * otherwise the studio default — card when Stripe is configured, e-transfer when
+ * it is not.
+ */
+class BillingMethodResolver {
+
+	public const META_METHOD = 'us_payment_method';
+
+	public function __construct( private StudioSettings $settings ) {}
+
+	public function resolve( int $studentId ): string {
+		$override = (string) get_user_meta( $studentId, self::META_METHOD, true );
+		if ( in_array( $override, Payment::VALID_METHODS, true ) ) {
+			return $override;
+		}
+
+		return $this->defaultMethod();
+	}
+
+	/**
+	 * The studio default when a student has no explicit override.
+	 */
+	public function defaultMethod(): string {
+		return $this->settings->isStripeConfigured()
+			? Payment::METHOD_CARD
+			: Payment::METHOD_ETRANSFER;
+	}
+}
diff --git a/src/Payment/Payment.php b/src/Payment/Payment.php
new file mode 100644
index 0000000..40c3aaf
--- /dev/null
+++ b/src/Payment/Payment.php
@@ -0,0 +1,95 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+class Payment {
+
+	public const METHOD_CARD      = 'card';
+	public const METHOD_ETRANSFER = 'etransfer';
+	public const METHOD_COMP      = 'comp';
+
+	/**
+	 * All valid payment methods.
+	 *
+	 * @var list<string>
+	 */
+	public const VALID_METHODS = [ self::METHOD_CARD, self::METHOD_ETRANSFER, self::METHOD_COMP ];
+
+	public const STATUS_PENDING  = 'pending';
+	public const STATUS_PAID     = 'paid';
+	public const STATUS_FAILED   = 'failed';
+	public const STATUS_REFUNDED = 'refunded';
+
+	/**
+	 * All valid payment statuses.
+	 *
+	 * @var list<string>
+	 */
+	public const VALID_STATUSES = [ self::STATUS_PENDING, self::STATUS_PAID, self::STATUS_FAILED, self::STATUS_REFUNDED ];
+
+	public const REG_LESSON     = 'lesson';
+	public const REG_ENROLLMENT = 'enrollment';
+
+	public function __construct(
+		public readonly int $studentId,
+		public readonly int $instructorId,
+		public readonly string $registrationType,
+		public readonly int $registrationId,
+		public readonly float $amount,
+		public readonly string $currency = 'CAD',
+		public readonly string $method = self::METHOD_ETRANSFER,
+		public readonly string $status = self::STATUS_PENDING,
+		public readonly ?string $etransferEmail = null,
+		public readonly ?string $stripePaymentIntentId = null,
+		public readonly ?string $receiptNumber = null,
+		public readonly ?string $receiptSentAt = null,
+		public readonly ?string $paidAt = null,
+		public readonly ?int $id = null,
+	) {}
+
+	public static function fromRow( object $row ): self {
+		return new self(
+			studentId:             (int) $row->student_id,
+			instructorId:          (int) $row->instructor_id,
+			registrationType:      $row->registration_type,
+			registrationId:        (int) $row->registration_id,
+			amount:                (float) $row->amount,
+			currency:              $row->currency,
+			method:                $row->method,
+			status:                $row->status,
+			etransferEmail:        $row->etransfer_email,
+			stripePaymentIntentId: $row->stripe_payment_intent_id,
+			receiptNumber:         $row->receipt_number,
+			receiptSentAt:         $row->receipt_sent_at,
+			paidAt:                $row->paid_at,
+			id:                    (int) $row->id,
+		);
+	}
+
+	public function isPaid(): bool {
+		return self::STATUS_PAID === $this->status;
+	}
+
+	/**
+	 * Returns a plain array representation of the payment.
+	 *
+	 * @return array<string, mixed>
+	 */
+	public function toArray(): array {
+		return [
+			'id'                => $this->id,
+			'student_id'        => $this->studentId,
+			'instructor_id'     => $this->instructorId,
+			'registration_type' => $this->registrationType,
+			'etransfer_email'   => $this->etransferEmail,
+			'registration_id'   => $this->registrationId,
+			'amount'            => $this->amount,
+			'currency'          => $this->currency,
+			'method'            => $this->method,
+			'status'            => $this->status,
+			'receipt_number'    => $this->receiptNumber,
+			'paid_at'           => $this->paidAt,
+		];
+	}
+}
diff --git a/src/Payment/PaymentController.php b/src/Payment/PaymentController.php
new file mode 100644
index 0000000..6871224
--- /dev/null
+++ b/src/Payment/PaymentController.php
@@ -0,0 +1,53 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+use Unsupervised\Schedular\Auth\RoleManager;
+
+class PaymentController {
+
+	public function __construct(
+		private PaymentRepository $payments,
+		private PaymentService $service,
+	) {}
+
+	public function renderPage(): void {
+		if ( ! current_user_can( RoleManager::CAP_MANAGE_BILLING ) ) {
+			wp_die( esc_html__( 'You do not have permission to manage payments.', 'unsupervised-schedular' ) );
+		}
+
+		if ( isset( $_POST['usc_action'] ) && check_admin_referer( 'usc_payment_action' ) ) {
+			// phpcs:ignore WordPress.Security.NonceVerification.Missing -- nonce checked above.
+			if ( 'mark_paid' === sanitize_key( wp_unslash( $_POST['usc_action'] ?? '' ) ) ) {
+				// phpcs:disable WordPress.Security.NonceVerification.Missing
+				$paymentId = absint( $_POST['payment_id'] ?? 0 );
+				$email     = sanitize_email( wp_unslash( $_POST['etransfer_email'] ?? '' ) );
+				// phpcs:enable WordPress.Security.NonceVerification.Missing
+				if ( $paymentId > 0 ) {
+					// Record the destination it was actually sent to before confirming.
+					$this->payments->updateEtransferEmail( $paymentId, '' !== $email ? $email : null );
+					$this->service->markPaid( $paymentId );
+				}
+			}
+		}
+
+		$rows = array_map(
+			static function ( Payment $payment ): array {
+				$student = get_userdata( $payment->studentId );
+
+				return [
+					'id'              => (int) $payment->id,
+					'student'         => $student ? $student->display_name : (string) $payment->studentId,
+					'amount'          => number_format( $payment->amount, 2 ) . ' ' . $payment->currency,
+					'method'          => $payment->method,
+					'for'             => $payment->registrationType . ' #' . $payment->registrationId,
+					'etransfer_email' => (string) $payment->etransferEmail,
+				];
+			},
+			$this->payments->findPending()
+		);
+
+		include USC_PLUGIN_DIR . 'templates/admin/payments.php';
+	}
+}
diff --git a/src/Payment/PaymentEndpoint.php b/src/Payment/PaymentEndpoint.php
new file mode 100644
index 0000000..f8579dc
--- /dev/null
+++ b/src/Payment/PaymentEndpoint.php
@@ -0,0 +1,48 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+use Unsupervised\Schedular\Auth\RoleManager;
+
+class PaymentEndpoint {
+
+	public function __construct( private PaymentService $service ) {}
+
+	public function registerRoutes( string $route_namespace ): void {
+		register_rest_route(
+			$route_namespace,
+			'/payments/(?P<id>\d+)',
+			[
+				[
+					'methods'             => \WP_REST_Server::EDITABLE,
+					'callback'            => [ $this, 'markPaid' ],
+					'permission_callback' => [ $this, 'canManage' ],
+				],
+			]
+		);
+	}
+
+	/**
+	 * Studio admin marks a pending payment (e-transfer) received.
+	 */
+	public function markPaid( \WP_REST_Request $request ): \WP_REST_Response|\WP_Error {
+		$id = absint( $request->get_param( 'id' ) );
+
+		if ( ! $this->service->markPaid( $id ) ) {
+			return new \WP_Error( 'not_found', __( 'Payment not found.', 'unsupervised-schedular' ), [ 'status' => 404 ] );
+		}
+
+		return new \WP_REST_Response(
+			[
+				'id'     => $id,
+				'status' => Payment::STATUS_PAID,
+			],
+			200
+		);
+	}
+
+	public function canManage(): bool {
+		return is_user_logged_in() && current_user_can( RoleManager::CAP_MANAGE_BILLING );
+	}
+}
diff --git a/src/Payment/PaymentRepository.php b/src/Payment/PaymentRepository.php
new file mode 100644
index 0000000..66a7d1e
--- /dev/null
+++ b/src/Payment/PaymentRepository.php
@@ -0,0 +1,125 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+class PaymentRepository {
+
+	private string $table;
+
+	public function __construct( private \wpdb $db ) {
+		$this->table = $db->prefix . 'us_payments';
+	}
+
+	public function insert( Payment $payment ): int {
+		$this->db->insert(
+			$this->table,
+			[
+				'student_id'               => $payment->studentId,
+				'instructor_id'            => $payment->instructorId,
+				'registration_type'        => $payment->registrationType,
+				'registration_id'          => $payment->registrationId,
+				'amount'                   => $payment->amount,
+				'currency'                 => $payment->currency,
+				'method'                   => $payment->method,
+				'status'                   => $payment->status,
+				'etransfer_email'          => $payment->etransferEmail,
+				'stripe_payment_intent_id' => $payment->stripePaymentIntentId,
+				'receipt_number'           => $payment->receiptNumber,
+				'receipt_sent_at'          => $payment->receiptSentAt,
+				'paid_at'                  => $payment->paidAt,
+				'created_at'               => current_time( 'mysql' ),
+			],
+			[ '%d', '%d', '%s', '%d', '%f', '%s', '%s', '%s', '%s', '%s', '%s', '%s', '%s', '%s' ]
+		);
+
+		return $this->db->insert_id;
+	}
+
+	public function updateEtransferEmail( int $id, ?string $email ): bool {
+		return false !== $this->db->update(
+			$this->table,
+			[ 'etransfer_email' => $email ],
+			[ 'id' => $id ],
+			[ '%s' ],
+			[ '%d' ]
+		);
+	}
+
+	public function findById( int $id ): ?Payment {
+		$row = $this->db->get_row(
+			$this->db->prepare( "SELECT * FROM {$this->table} WHERE id = %d", $id )
+		);
+
+		return $row ? Payment::fromRow( $row ) : null;
+	}
+
+	public function findByRegistration( string $registrationType, int $registrationId ): ?Payment {
+		$row = $this->db->get_row(
+			$this->db->prepare(
+				"SELECT * FROM {$this->table} WHERE registration_type = %s AND registration_id = %d ORDER BY id DESC LIMIT 1",
+				$registrationType,
+				$registrationId
+			)
+		);
+
+		return $row ? Payment::fromRow( $row ) : null;
+	}
+
+	/**
+	 * Pending payments, newest first (studio-admin confirmation queue).
+	 *
+	 * @return list<Payment>
+	 */
+	public function findPending(): array {
+		$rows = $this->db->get_results(
+			$this->db->prepare(
+				"SELECT * FROM {$this->table} WHERE status = %s ORDER BY created_at DESC",
+				Payment::STATUS_PENDING
+			)
+		);
+
+		return array_map( Payment::fromRow( ... ), $rows ?? [] );
+	}
+
+	/**
+	 * Mark a payment paid, stamping the paid time and receipt number.
+	 */
+	public function markPaid( int $id, string $receiptNumber ): bool {
+		return false !== $this->db->update(
+			$this->table,
+			[
+				'status'         => Payment::STATUS_PAID,
+				'paid_at'        => current_time( 'mysql' ),
+				'receipt_number' => $receiptNumber,
+			],
+			[ 'id' => $id ],
+			[ '%s', '%s', '%s' ],
+			[ '%d' ]
+		);
+	}
+
+	public function markReceiptSent( int $id ): bool {
+		return false !== $this->db->update(
+			$this->table,
+			[ 'receipt_sent_at' => current_time( 'mysql' ) ],
+			[ 'id' => $id ],
+			[ '%s' ],
+			[ '%d' ]
+		);
+	}
+
+	public function updateStatus( int $id, string $status ): bool {
+		if ( ! in_array( $status, Payment::VALID_STATUSES, true ) ) {
+			return false;
+		}
+
+		return (bool) $this->db->update(
+			$this->table,
+			[ 'status' => $status ],
+			[ 'id' => $id ],
+			[ '%s' ],
+			[ '%d' ]
+		);
+	}
+}
diff --git a/src/Payment/PaymentService.php b/src/Payment/PaymentService.php
new file mode 100644
index 0000000..238509c
--- /dev/null
+++ b/src/Payment/PaymentService.php
@@ -0,0 +1,110 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+use Unsupervised\Schedular\Booking\BookingRepository;
+use Unsupervised\Schedular\Booking\Lesson;
+use Unsupervised\Schedular\GroupClass\EnrollmentRepository;
+
+/**
+ * Orchestrates payment creation and confirmation across the payment ledger and
+ * the registrations (lessons / enrolments) they pay for.
+ */
+class PaymentService {
+
+	public function __construct(
+		private PaymentRepository $payments,
+		private BillingMethodResolver $resolver,
+		private ReceiptMailer $mailer,
+		private BookingRepository $bookings,
+		private EnrollmentRepository $enrollments,
+		private StudioSettings $settings,
+	) {}
+
+	/**
+	 * Create the payment for a new registration and link it. Comped students are
+	 * marked paid and confirmed immediately; everyone else gets a pending payment
+	 * (card via Stripe — coming soon; e-transfer confirmed manually). The
+	 * e-transfer destination is frozen now from the offering override or the studio
+	 * default. Returns null when the registration has no price to charge.
+	 */
+	public function createForRegistration( string $type, int $registrationId, int $studentId, int $instructorId, float $amount, string $currency, ?string $offeringEtransferEmail = null ): ?Payment {
+		if ( $amount <= 0.0 ) {
+			return null;
+		}
+
+		$method = $this->resolver->resolve( $studentId );
+		$status = Payment::METHOD_COMP === $method ? Payment::STATUS_PAID : Payment::STATUS_PENDING;
+
+		$etransferEmail = null !== $offeringEtransferEmail && '' !== $offeringEtransferEmail
+			? $offeringEtransferEmail
+			: ( '' !== $this->settings->etransferEmail() ? $this->settings->etransferEmail() : null );
+
+		$id = $this->payments->insert(
+			new Payment(
+				studentId:        $studentId,
+				instructorId:     $instructorId,
+				registrationType: $type,
+				registrationId:   $registrationId,
+				amount:           $amount,
+				currency:         $currency,
+				method:           $method,
+				status:           $status,
+				etransferEmail:   $etransferEmail,
+			)
+		);
+
+		$this->linkPayment( $type, $registrationId, $id );
+
+		if ( Payment::STATUS_PAID === $status ) {
+			$this->finalizePaid( $id, $type, $registrationId, $studentId );
+		}
+
+		return $this->payments->findById( $id );
+	}
+
+	/**
+	 * Studio-admin confirmation that a pending payment (e-transfer) was received.
+	 * Marks it paid, confirms the registration, and emails the receipt.
+	 */
+	public function markPaid( int $paymentId ): bool {
+		$payment = $this->payments->findById( $paymentId );
+		if ( null === $payment ) {
+			return false;
+		}
+		if ( $payment->isPaid() ) {
+			return true;
+		}
+
+		$this->finalizePaid( $paymentId, $payment->registrationType, $payment->registrationId, $payment->studentId );
+
+		return true;
+	}
+
+	private function finalizePaid( int $paymentId, string $type, int $registrationId, int $studentId ): void {
+		$this->payments->markPaid( $paymentId, 'USC-' . $paymentId );
+		$this->confirmRegistration( $type, $registrationId );
+
+		$paid = $this->payments->findById( $paymentId );
+		$user = get_userdata( $studentId );
+		if ( null !== $paid && $this->mailer->send( $paid, $user instanceof \WP_User ? $user : null ) ) {
+			$this->payments->markReceiptSent( $paymentId );
+		}
+	}
+
+	private function confirmRegistration( string $type, int $registrationId ): void {
+		if ( Payment::REG_LESSON === $type ) {
+			$this->bookings->updateStatus( $registrationId, Lesson::STATUS_CONFIRMED );
+		}
+		// Group enrolments are already `active`; no status change on payment.
+	}
+
+	private function linkPayment( string $type, int $registrationId, int $paymentId ): void {
+		if ( Payment::REG_LESSON === $type ) {
+			$this->bookings->setPaymentId( $registrationId, $paymentId );
+		} elseif ( Payment::REG_ENROLLMENT === $type ) {
+			$this->enrollments->setPaymentId( $registrationId, $paymentId );
+		}
+	}
+}
diff --git a/src/Payment/ReceiptMailer.php b/src/Payment/ReceiptMailer.php
new file mode 100644
index 0000000..b34d257
--- /dev/null
+++ b/src/Payment/ReceiptMailer.php
@@ -0,0 +1,33 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+class ReceiptMailer {
+
+	/**
+	 * Email a numbered receipt to the student. Returns false when there is no
+	 * recipient.
+	 */
+	public function send( Payment $payment, ?\WP_User $student ): bool {
+		if ( null === $student || '' === (string) $student->user_email ) {
+			return false;
+		}
+
+		$subject = sprintf(
+			/* translators: %s: receipt number */
+			__( 'Payment receipt %s', 'unsupervised-schedular' ),
+			(string) $payment->receiptNumber
+		);
+
+		$body = sprintf(
+			/* translators: 1: amount, 2: currency, 3: receipt number */
+			__( "Thank you. We have recorded your payment of %1\$s %2\$s.\n\nReceipt: %3\$s", 'unsupervised-schedular' ),
+			number_format( $payment->amount, 2 ),
+			$payment->currency,
+			(string) $payment->receiptNumber
+		);
+
+		return (bool) wp_mail( $student->user_email, $subject, $body );
+	}
+}
diff --git a/src/Payment/StudioSettings.php b/src/Payment/StudioSettings.php
new file mode 100644
index 0000000..089c003
--- /dev/null
+++ b/src/Payment/StudioSettings.php
@@ -0,0 +1,80 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Payment;
+
+use Unsupervised\Schedular\Auth\RoleManager;
+
+class StudioSettings {
+
+	public const OPT_PUBLISHABLE     = 'us_stripe_publishable_key';
+	public const OPT_SECRET          = 'us_stripe_secret_key';
+	public const OPT_MODE            = 'us_stripe_mode';
+	public const OPT_CURRENCY        = 'us_currency';
+	public const OPT_ETRANSFER_EMAIL = 'us_etransfer_email';
+
+	public function publishableKey(): string {
+		return (string) get_option( self::OPT_PUBLISHABLE, '' );
+	}
+
+	public function secretKey(): string {
+		return (string) get_option( self::OPT_SECRET, '' );
+	}
+
+	public function mode(): string {
+		return 'live' === get_option( self::OPT_MODE, 'test' ) ? 'live' : 'test';
+	}
+
+	public function currency(): string {
+		$currency = (string) get_option( self::OPT_CURRENCY, 'CAD' );
+
+		return '' !== $currency ? strtoupper( $currency ) : 'CAD';
+	}
+
+	/**
+	 * The studio-default e-transfer destination email (used when an offering has
+	 * no override).
+	 */
+	public function etransferEmail(): string {
+		return (string) get_option( self::OPT_ETRANSFER_EMAIL, '' );
+	}
+
+	/**
+	 * Whether Stripe is configured. When false the platform falls back to
+	 * e-transfer billing and card processing is unavailable.
+	 */
+	public function isStripeConfigured(): bool {
+		return '' !== $this->publishableKey() && '' !== $this->secretKey();
+	}
+
+	public function renderPage(): void {
+		if ( ! current_user_can( RoleManager::CAP_MANAGE_BILLING ) ) {
+			wp_die( esc_html__( 'You do not have permission to manage billing settings.', 'unsupervised-schedular' ) );
+		}
+
+		if ( isset( $_POST['usc_action'] ) && check_admin_referer( 'usc_settings_action' ) ) {
+			$this->save();
+		}
+
+		$publishableKey   = $this->publishableKey();
+		$secretKey        = $this->secretKey();
+		$mode             = $this->mode();
+		$currency         = $this->currency();
+		$etransferEmail   = $this->etransferEmail();
+		$stripeConfigured = $this->isStripeConfigured();
+
+		include USC_PLUGIN_DIR . 'templates/admin/settings.php';
+	}
+
+	private function save(): void {
+		// Nonce is verified by the caller (renderPage) before this method runs.
+		// phpcs:disable WordPress.Security.NonceVerification.Missing
+		$mode = sanitize_key( wp_unslash( $_POST['mode'] ?? 'test' ) );
+		update_option( self::OPT_PUBLISHABLE, sanitize_text_field( wp_unslash( $_POST['publishable_key'] ?? '' ) ) );
+		update_option( self::OPT_SECRET, sanitize_text_field( wp_unslash( $_POST['secret_key'] ?? '' ) ) );
+		update_option( self::OPT_MODE, 'live' === $mode ? 'live' : 'test' );
+		update_option( self::OPT_CURRENCY, strtoupper( sanitize_text_field( wp_unslash( $_POST['currency'] ?? 'CAD' ) ) ) );
+		update_option( self::OPT_ETRANSFER_EMAIL, sanitize_email( wp_unslash( $_POST['etransfer_email'] ?? '' ) ) );
+		// phpcs:enable WordPress.Security.NonceVerification.Missing
+	}
+}
diff --git a/src/Plugin.php b/src/Plugin.php
index 81edbae..7ac8790 100644
--- a/src/Plugin.php
+++ b/src/Plugin.php
@@ -9,6 +9,11 @@ use Unsupervised\Schedular\Availability\AvailabilityRepository;
 use Unsupervised\Schedular\Booking\BookingRepository;
 use Unsupervised\Schedular\GroupClass\EnrollmentRepository;
 use Unsupervised\Schedular\Offering\OfferingRepository;
+use Unsupervised\Schedular\Payment\BillingMethodResolver;
+use Unsupervised\Schedular\Payment\PaymentRepository;
+use Unsupervised\Schedular\Payment\PaymentService;
+use Unsupervised\Schedular\Payment\ReceiptMailer;
+use Unsupervised\Schedular\Payment\StudioSettings;
 use Unsupervised\Schedular\Policy\AcceptanceRepository;
 use Unsupervised\Schedular\Policy\PolicyRepository;
 use Unsupervised\Schedular\Policy\PolicyService;
@@ -36,9 +41,14 @@ class Plugin {
 		$enrollments      = new EnrollmentRepository( $wpdb );
 		$registrationGate = new RegistrationGate( $questions, $answers, $policies, $policyVersions, $acceptances );
 
+		$paymentRepo    = new PaymentRepository( $wpdb );
+		$settings       = new StudioSettings();
+		$resolver       = new BillingMethodResolver( $settings );
+		$paymentService = new PaymentService( $paymentRepo, $resolver, new ReceiptMailer(), $bookings, $enrollments, $settings );
+
 		( new RoleManager() )->register();
-		( new AdminMenu( $availability, $bookings, $offerings, $questions, $policies, $policyVersions, $policyService, $invites, $enrollments ) )->register();
-		( new RestRegistrar( $availability, $bookings, $offerings, $questions, $policies, $policyVersions, $policyService, $registrationGate, $enrollments ) )->register();
+		( new AdminMenu( $availability, $bookings, $offerings, $questions, $policies, $policyVersions, $policyService, $invites, $enrollments, $settings, $paymentRepo, $paymentService, $resolver ) )->register();
+		( new RestRegistrar( $availability, $bookings, $offerings, $questions, $policies, $policyVersions, $policyService, $registrationGate, $enrollments, $paymentService ) )->register();
 		( new ShortcodeRegistrar( $invites, $policies, $policyVersions, $acceptances ) )->register();
 	}
 }
diff --git a/src/RestRegistrar.php b/src/RestRegistrar.php
index 47cf56a..c1180aa 100644
--- a/src/RestRegistrar.php
+++ b/src/RestRegistrar.php
@@ -11,6 +11,8 @@ use Unsupervised\Schedular\GroupClass\EnrollmentEndpoint;
 use Unsupervised\Schedular\GroupClass\EnrollmentRepository;
 use Unsupervised\Schedular\Offering\OfferingEndpoint;
 use Unsupervised\Schedular\Offering\OfferingRepository;
+use Unsupervised\Schedular\Payment\PaymentEndpoint;
+use Unsupervised\Schedular\Payment\PaymentService;
 use Unsupervised\Schedular\Policy\PolicyEndpoint;
 use Unsupervised\Schedular\Policy\PolicyRepository;
 use Unsupervised\Schedular\Policy\PolicyService;
@@ -29,14 +31,16 @@ class RestRegistrar {
 	private QuestionEndpoint $questionEndpoint;
 	private PolicyEndpoint $policyEndpoint;
 	private EnrollmentEndpoint $enrollmentEndpoint;
+	private PaymentEndpoint $paymentEndpoint;
 
-	public function __construct( AvailabilityRepository $availability, BookingRepository $bookings, OfferingRepository $offerings, QuestionRepository $questions, PolicyRepository $policies, PolicyVersionRepository $policyVersions, PolicyService $policyService, RegistrationGate $gate, EnrollmentRepository $enrollments ) {
+	public function __construct( AvailabilityRepository $availability, BookingRepository $bookings, OfferingRepository $offerings, QuestionRepository $questions, PolicyRepository $policies, PolicyVersionRepository $policyVersions, PolicyService $policyService, RegistrationGate $gate, EnrollmentRepository $enrollments, PaymentService $paymentService ) {
 		$this->availabilityEndpoint = new AvailabilityEndpoint( $availability );
-		$this->bookingEndpoint      = new BookingEndpoint( $availability, $bookings, $offerings, $gate );
+		$this->bookingEndpoint      = new BookingEndpoint( $availability, $bookings, $offerings, $gate, $paymentService );
 		$this->offeringEndpoint     = new OfferingEndpoint( $offerings );
 		$this->questionEndpoint     = new QuestionEndpoint( $questions, $offerings );
 		$this->policyEndpoint       = new PolicyEndpoint( $policies, $policyVersions, $policyService );
-		$this->enrollmentEndpoint   = new EnrollmentEndpoint( $enrollments, $offerings, $gate );
+		$this->enrollmentEndpoint   = new EnrollmentEndpoint( $enrollments, $offerings, $gate, $paymentService );
+		$this->paymentEndpoint      = new PaymentEndpoint( $paymentService );
 	}
 
 	public function register(): void {
@@ -50,5 +54,6 @@ class RestRegistrar {
 		$this->questionEndpoint->registerRoutes( self::NAMESPACE );
 		$this->policyEndpoint->registerRoutes( self::NAMESPACE );
 		$this->enrollmentEndpoint->registerRoutes( self::NAMESPACE );
+		$this->paymentEndpoint->registerRoutes( self::NAMESPACE );
 	}
 }
diff --git a/src/Schema.php b/src/Schema.php
index 4d5d989..9800296 100644
--- a/src/Schema.php
+++ b/src/Schema.php
@@ -64,6 +64,7 @@ class Schema {
                 term_start       DATE            DEFAULT NULL,
                 term_end         DATE            DEFAULT NULL,
                 schedule_note    VARCHAR(191)    DEFAULT NULL,
+                etransfer_email  VARCHAR(191)    DEFAULT NULL,
                 is_active        TINYINT(1)      NOT NULL DEFAULT 1,
                 created_at       DATETIME        NOT NULL,
                 PRIMARY KEY (id),
@@ -140,6 +141,29 @@ class Schema {
                 KEY registration (registration_type, registration_id)
             ) {$charset};",
 
+			"CREATE TABLE {$prefix}us_payments (
+                id                       BIGINT UNSIGNED NOT NULL AUTO_INCREMENT,
+                student_id               BIGINT UNSIGNED NOT NULL,
+                instructor_id            BIGINT UNSIGNED NOT NULL,
+                registration_type        VARCHAR(20)     NOT NULL,
+                registration_id          BIGINT UNSIGNED NOT NULL,
+                amount                   DECIMAL(10,2)   NOT NULL DEFAULT 0,
+                currency                 VARCHAR(3)      NOT NULL DEFAULT 'CAD',
+                method                   VARCHAR(20)     NOT NULL DEFAULT 'etransfer',
+                status                   VARCHAR(20)     NOT NULL DEFAULT 'pending',
+                etransfer_email          VARCHAR(191)    DEFAULT NULL,
+                stripe_payment_intent_id VARCHAR(255)    DEFAULT NULL,
+                receipt_number           VARCHAR(50)     DEFAULT NULL,
+                receipt_sent_at          DATETIME        DEFAULT NULL,
+                created_at               DATETIME        NOT NULL,
+                paid_at                  DATETIME        DEFAULT NULL,
+                PRIMARY KEY (id),
+                KEY student_id (student_id),
+                KEY instructor_id (instructor_id),
+                KEY registration (registration_type, registration_id),
+                KEY status (status)
+            ) {$charset};",
+
 			"CREATE TABLE {$prefix}us_group_enrollments (
                 id            BIGINT UNSIGNED NOT NULL AUTO_INCREMENT,
                 offering_id   BIGINT UNSIGNED NOT NULL,
diff --git a/templates/admin/lessons.php b/templates/admin/lessons.php
index 6b1ecf6..c664f30 100644
--- a/templates/admin/lessons.php
+++ b/templates/admin/lessons.php
@@ -5,12 +5,12 @@ if (! defined('ABSPATH')) {
     exit;
 }
 
-/** @var list<\Unsupervised\Schedular\Model\Lesson> $lessons */
+/** @var list<array{student: string, instructor: string, slot_id: int, status: string, notes: string, payment_id: int, etransfer_email: string, etransfer_editable: bool}> $rows */
 ?>
 <div class="wrap">
     <h1><?php esc_html_e('Lessons', 'unsupervised-schedular'); ?></h1>
 
-    <?php if (empty($lessons)) : ?>
+    <?php if (empty($rows)) : ?>
         <p><?php esc_html_e('No upcoming lessons.', 'unsupervised-schedular'); ?></p>
     <?php else : ?>
         <table class="wp-list-table widefat fixed striped">
@@ -20,21 +20,31 @@ if (! defined('ABSPATH')) {
                     <th><?php esc_html_e('Instructor', 'unsupervised-schedular'); ?></th>
                     <th><?php esc_html_e('Slot ID', 'unsupervised-schedular'); ?></th>
                     <th><?php esc_html_e('Status', 'unsupervised-schedular'); ?></th>
+                    <th><?php esc_html_e('E-transfer email', 'unsupervised-schedular'); ?></th>
                     <th><?php esc_html_e('Notes', 'unsupervised-schedular'); ?></th>
                 </tr>
             </thead>
             <tbody>
-                <?php foreach ($lessons as $lesson) : ?>
-                    <?php
-                    $student    = get_userdata($lesson->studentId);
-                    $instructor = get_userdata($lesson->instructorId);
-                    ?>
+                <?php foreach ($rows as $row) : ?>
                     <tr>
-                        <td><?php echo esc_html($student ? $student->display_name : (string) $lesson->studentId); ?></td>
-                        <td><?php echo esc_html($instructor ? $instructor->display_name : (string) $lesson->instructorId); ?></td>
-                        <td><?php echo esc_html((string) $lesson->slotId); ?></td>
-                        <td><?php echo esc_html($lesson->status); ?></td>
-                        <td><?php echo esc_html($lesson->notes ?? ''); ?></td>
+                        <td><?php echo esc_html($row['student']); ?></td>
+                        <td><?php echo esc_html($row['instructor']); ?></td>
+                        <td><?php echo esc_html((string) $row['slot_id']); ?></td>
+                        <td><?php echo esc_html($row['status']); ?></td>
+                        <td>
+                            <?php if ($row['etransfer_editable']) : ?>
+                                <form method="post" style="display:flex; gap:4px;">
+                                    <?php wp_nonce_field('usc_lesson_action'); ?>
+                                    <input type="hidden" name="usc_action" value="set_etransfer">
+                                    <input type="hidden" name="payment_id" value="<?php echo esc_attr((string) $row['payment_id']); ?>">
+                                    <input type="email" name="etransfer_email" value="<?php echo esc_attr($row['etransfer_email']); ?>">
+                                    <button type="submit" class="button button-small"><?php esc_html_e('Save', 'unsupervised-schedular'); ?></button>
+                                </form>
+                            <?php else : ?>
+                                <?php echo esc_html('' !== $row['etransfer_email'] ? $row['etransfer_email'] : '—'); ?>
+                            <?php endif; ?>
+                        </td>
+                        <td><?php echo esc_html($row['notes']); ?></td>
                     </tr>
                 <?php endforeach; ?>
             </tbody>
diff --git a/templates/admin/offerings.php b/templates/admin/offerings.php
index 3e4f5f3..6245f04 100644
--- a/templates/admin/offerings.php
+++ b/templates/admin/offerings.php
@@ -59,6 +59,10 @@ if (! defined('ABSPATH')) {
                 <th><label for="schedule_note"><?php esc_html_e('Schedule note', 'unsupervised-schedular'); ?></label></th>
                 <td><input type="text" name="schedule_note" id="schedule_note" class="regular-text" placeholder="<?php esc_attr_e('e.g. Tuesdays 4:00pm', 'unsupervised-schedular'); ?>"></td>
             </tr>
+            <tr>
+                <th><label for="etransfer_email"><?php esc_html_e('E-transfer email', 'unsupervised-schedular'); ?></label></th>
+                <td><input type="email" name="etransfer_email" id="etransfer_email" class="regular-text" placeholder="<?php esc_attr_e('Overrides the studio default', 'unsupervised-schedular'); ?>"></td>
+            </tr>
         </table>
         <?php submit_button(esc_html__('Add Offering', 'unsupervised-schedular')); ?>
     </form>
diff --git a/templates/admin/payments.php b/templates/admin/payments.php
new file mode 100644
index 0000000..ae5de0c
--- /dev/null
+++ b/templates/admin/payments.php
@@ -0,0 +1,51 @@
+<?php
+declare(strict_types=1);
+
+if (! defined('ABSPATH')) {
+    exit;
+}
+
+/** @var list<array{id: int, student: string, amount: string, method: string, for: string, etransfer_email: string}> $rows */
+?>
+<div class="wrap">
+    <h1><?php esc_html_e('Payments', 'unsupervised-schedular'); ?></h1>
+    <p class="description"><?php esc_html_e('Pending payments awaiting confirmation. Marking one received confirms the booking and emails a receipt. You can correct the e-transfer email here if the student sent it elsewhere.', 'unsupervised-schedular'); ?></p>
+
+    <?php if (empty($rows)) : ?>
+        <p><?php esc_html_e('No pending payments.', 'unsupervised-schedular'); ?></p>
+    <?php else : ?>
+        <table class="wp-list-table widefat fixed striped">
+            <thead>
+                <tr>
+                    <th><?php esc_html_e('Student', 'unsupervised-schedular'); ?></th>
+                    <th><?php esc_html_e('For', 'unsupervised-schedular'); ?></th>
+                    <th><?php esc_html_e('Amount', 'unsupervised-schedular'); ?></th>
+                    <th><?php esc_html_e('Method', 'unsupervised-schedular'); ?></th>
+                    <th><?php esc_html_e('E-transfer email', 'unsupervised-schedular'); ?></th>
+                    <th><?php esc_html_e('Actions', 'unsupervised-schedular'); ?></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($rows as $row) : ?>
+                    <tr>
+                        <form method="post">
+                            <?php wp_nonce_field('usc_payment_action'); ?>
+                            <input type="hidden" name="usc_action" value="mark_paid">
+                            <input type="hidden" name="payment_id" value="<?php echo esc_attr((string) $row['id']); ?>">
+                            <td><?php echo esc_html($row['student']); ?></td>
+                            <td><?php echo esc_html($row['for']); ?></td>
+                            <td><?php echo esc_html($row['amount']); ?></td>
+                            <td><?php echo esc_html($row['method']); ?></td>
+                            <td><input type="email" name="etransfer_email" class="regular-text" value="<?php echo esc_attr($row['etransfer_email']); ?>"></td>
+                            <td>
+                                <button type="submit" class="button button-small button-primary">
+                                    <?php esc_html_e('Mark received', 'unsupervised-schedular'); ?>
+                                </button>
+                            </td>
+                        </form>
+                    </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    <?php endif; ?>
+</div>
diff --git a/templates/admin/settings.php b/templates/admin/settings.php
new file mode 100644
index 0000000..adcee45
--- /dev/null
+++ b/templates/admin/settings.php
@@ -0,0 +1,70 @@
+<?php
+declare(strict_types=1);
+
+if (! defined('ABSPATH')) {
+    exit;
+}
+
+/**
+ * @var string $publishableKey
+ * @var string $secretKey
+ * @var string $mode
+ * @var string $currency
+ * @var string $etransferEmail
+ * @var bool   $stripeConfigured
+ */
+?>
+<div class="wrap">
+    <h1><?php esc_html_e('Studio Settings', 'unsupervised-schedular'); ?></h1>
+
+    <div class="notice notice-info inline">
+        <p>
+            <?php if ($stripeConfigured) : ?>
+                <?php esc_html_e('Stripe is configured — new registrations default to credit-card billing.', 'unsupervised-schedular'); ?>
+            <?php else : ?>
+                <?php esc_html_e('Stripe is not configured — new registrations default to e-transfer, which a studio admin marks paid on receipt. Add your Stripe keys below to enable card billing.', 'unsupervised-schedular'); ?>
+            <?php endif; ?>
+        </p>
+    </div>
+
+    <h2><?php esc_html_e('Stripe', 'unsupervised-schedular'); ?></h2>
+    <form method="post">
+        <?php wp_nonce_field('usc_settings_action'); ?>
+        <input type="hidden" name="usc_action" value="save">
+        <table class="form-table">
+            <tr>
+                <th><label for="publishable_key"><?php esc_html_e('Publishable key', 'unsupervised-schedular'); ?></label></th>
+                <td><input type="text" name="publishable_key" id="publishable_key" class="regular-text" value="<?php echo esc_attr($publishableKey); ?>" autocomplete="off"></td>
+            </tr>
+            <tr>
+                <th><label for="secret_key"><?php esc_html_e('Secret key', 'unsupervised-schedular'); ?></label></th>
+                <td><input type="password" name="secret_key" id="secret_key" class="regular-text" value="<?php echo esc_attr($secretKey); ?>" autocomplete="off"></td>
+            </tr>
+            <tr>
+                <th><label for="mode"><?php esc_html_e('Mode', 'unsupervised-schedular'); ?></label></th>
+                <td>
+                    <select name="mode" id="mode">
+                        <option value="test" <?php selected($mode, 'test'); ?>><?php esc_html_e('Test', 'unsupervised-schedular'); ?></option>
+                        <option value="live" <?php selected($mode, 'live'); ?>><?php esc_html_e('Live', 'unsupervised-schedular'); ?></option>
+                    </select>
+                </td>
+            </tr>
+            <tr>
+                <th><label for="currency"><?php esc_html_e('Default currency', 'unsupervised-schedular'); ?></label></th>
+                <td><input type="text" name="currency" id="currency" class="small-text" maxlength="3" value="<?php echo esc_attr($currency); ?>"></td>
+            </tr>
+        </table>
+
+        <h2><?php esc_html_e('E-transfer', 'unsupervised-schedular'); ?></h2>
+        <table class="form-table">
+            <tr>
+                <th><label for="etransfer_email"><?php esc_html_e('Default e-transfer email', 'unsupervised-schedular'); ?></label></th>
+                <td>
+                    <input type="email" name="etransfer_email" id="etransfer_email" class="regular-text" value="<?php echo esc_attr($etransferEmail); ?>">
+                    <p class="description"><?php esc_html_e('Where students send e-transfers, unless an offering overrides it. Instructors can also override per offering or per booking.', 'unsupervised-schedular'); ?></p>
+                </td>
+            </tr>
+        </table>
+        <?php submit_button(esc_html__('Save Settings', 'unsupervised-schedular')); ?>
+    </form>
+</div>
diff --git a/templates/admin/student-detail.php b/templates/admin/student-detail.php
index ddfa3dc..d8ddd31 100644
--- a/templates/admin/student-detail.php
+++ b/templates/admin/student-detail.php
@@ -11,6 +11,9 @@ if (! defined('ABSPATH')) {
  * @var list<array{start_dt: string, end_dt: string, offering: string, instructor: string, status: string}> $past
  * @var list<array{offering: string, status: string}> $enrolments
  * @var string $backUrl
+ * @var bool   $canBilling
+ * @var string $billingOverride
+ * @var string $billingDefault
  */
 
 $renderLessons = static function (array $rows): void {
@@ -54,6 +57,26 @@ $renderLessons = static function (array $rows): void {
         <tr><th><?php esc_html_e('Registered', 'unsupervised-schedular'); ?></th><td><?php echo esc_html($student->user_registered); ?></td></tr>
     </table>
 
+    <?php if ($canBilling) : ?>
+        <h2><?php esc_html_e('Billing method', 'unsupervised-schedular'); ?></h2>
+        <form method="post">
+            <?php wp_nonce_field('usc_student_billing'); ?>
+            <input type="hidden" name="usc_action" value="set_billing">
+            <select name="payment_method">
+                <option value="">
+                    <?php
+                    /* translators: %s: the studio default billing method */
+                    echo esc_html(sprintf(__('Studio default (%s)', 'unsupervised-schedular'), $billingDefault));
+                    ?>
+                </option>
+                <option value="card" <?php selected($billingOverride, 'card'); ?>><?php esc_html_e('Credit card', 'unsupervised-schedular'); ?></option>
+                <option value="etransfer" <?php selected($billingOverride, 'etransfer'); ?>><?php esc_html_e('E-transfer', 'unsupervised-schedular'); ?></option>
+                <option value="comp" <?php selected($billingOverride, 'comp'); ?>><?php esc_html_e('Comp (no charge)', 'unsupervised-schedular'); ?></option>
+            </select>
+            <?php submit_button(esc_html__('Save', 'unsupervised-schedular'), 'secondary', 'submit', false); ?>
+        </form>
+    <?php endif; ?>
+
     <h2><?php esc_html_e('Upcoming lessons', 'unsupervised-schedular'); ?></h2>
     <?php $renderLessons($upcoming); ?>
 
diff --git a/tests/Unit/Offering/OfferingRepositoryTest.php b/tests/Unit/Offering/OfferingRepositoryTest.php
index cf0a18b..b0eb71f 100644
--- a/tests/Unit/Offering/OfferingRepositoryTest.php
+++ b/tests/Unit/Offering/OfferingRepositoryTest.php
@@ -176,6 +176,7 @@ class OfferingRepositoryTest extends TestCase
             'term_start'       => null,
             'term_end'         => null,
             'schedule_note'    => null,
+            'etransfer_email'  => null,
             'is_active'        => '1',
         ];
     }
diff --git a/tests/Unit/Offering/OfferingTest.php b/tests/Unit/Offering/OfferingTest.php
index c90bfb2..f837eb0 100644
--- a/tests/Unit/Offering/OfferingTest.php
+++ b/tests/Unit/Offering/OfferingTest.php
@@ -59,6 +59,7 @@ class OfferingTest extends TestCase
             'term_start'       => '2026-09-01',
             'term_end'         => '2027-06-30',
             'schedule_note'    => 'Tuesdays 4:00pm',
+            'etransfer_email'  => null,
             'is_active'        => '1',
         ];
 
diff --git a/tests/Unit/Payment/BillingMethodResolverTest.php b/tests/Unit/Payment/BillingMethodResolverTest.php
new file mode 100644
index 0000000..92c1b45
--- /dev/null
+++ b/tests/Unit/Payment/BillingMethodResolverTest.php
@@ -0,0 +1,58 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Tests\Unit\Payment;
+
+use Brain\Monkey\Functions;
+use Mockery;
+use Unsupervised\Schedular\Payment\BillingMethodResolver;
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Payment\StudioSettings;
+use Unsupervised\Schedular\Tests\Unit\TestCase;
+
+class BillingMethodResolverTest extends TestCase
+{
+    public function testPerStudentOverrideWins(): void
+    {
+        Functions\when('get_user_meta')->justReturn(Payment::METHOD_COMP);
+
+        $settings = Mockery::mock(StudioSettings::class);
+        $resolver = new BillingMethodResolver($settings);
+
+        self::assertSame(Payment::METHOD_COMP, $resolver->resolve(5));
+    }
+
+    public function testDefaultsToCardWhenStripeConfigured(): void
+    {
+        Functions\when('get_user_meta')->justReturn('');
+
+        $settings = Mockery::mock(StudioSettings::class);
+        $settings->shouldReceive('isStripeConfigured')->andReturn(true);
+        $resolver = new BillingMethodResolver($settings);
+
+        self::assertSame(Payment::METHOD_CARD, $resolver->resolve(5));
+    }
+
+    public function testDefaultsToEtransferWhenStripeNotConfigured(): void
+    {
+        Functions\when('get_user_meta')->justReturn('');
+
+        $settings = Mockery::mock(StudioSettings::class);
+        $settings->shouldReceive('isStripeConfigured')->andReturn(false);
+        $resolver = new BillingMethodResolver($settings);
+
+        self::assertSame(Payment::METHOD_ETRANSFER, $resolver->resolve(5));
+        self::assertSame(Payment::METHOD_ETRANSFER, $resolver->defaultMethod());
+    }
+
+    public function testInvalidOverrideFallsBackToDefault(): void
+    {
+        Functions\when('get_user_meta')->justReturn('bogus');
+
+        $settings = Mockery::mock(StudioSettings::class);
+        $settings->shouldReceive('isStripeConfigured')->andReturn(true);
+        $resolver = new BillingMethodResolver($settings);
+
+        self::assertSame(Payment::METHOD_CARD, $resolver->resolve(5));
+    }
+}
diff --git a/tests/Unit/Payment/PaymentRepositoryTest.php b/tests/Unit/Payment/PaymentRepositoryTest.php
new file mode 100644
index 0000000..dd94a2a
--- /dev/null
+++ b/tests/Unit/Payment/PaymentRepositoryTest.php
@@ -0,0 +1,108 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Tests\Unit\Payment;
+
+use Brain\Monkey\Functions;
+use Mockery;
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Payment\PaymentRepository;
+use Unsupervised\Schedular\Tests\Unit\TestCase;
+
+class PaymentRepositoryTest extends TestCase
+{
+    private \wpdb $db;
+    private PaymentRepository $repo;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->db         = Mockery::mock(\wpdb::class);
+        $this->db->prefix = 'wp_';
+        $this->repo       = new PaymentRepository($this->db);
+    }
+
+    public function testInsertReturnsId(): void
+    {
+        Functions\expect('current_time')->with('mysql')->andReturn('2026-06-08 12:00:00');
+
+        $this->db->shouldReceive('insert')
+            ->once()
+            ->with(
+                'wp_us_payments',
+                Mockery::on(static function (array $d): bool {
+                    return $d['student_id'] === 5
+                        && $d['amount'] === 35.00
+                        && $d['method'] === Payment::METHOD_ETRANSFER
+                        && $d['status'] === Payment::STATUS_PENDING;
+                }),
+                Mockery::type('array')
+            );
+        $this->db->insert_id = 50;
+
+        self::assertSame(50, $this->repo->insert(new Payment(5, 3, Payment::REG_LESSON, 12, 35.00)));
+    }
+
+    public function testMarkPaidUpdatesStatusAndReceipt(): void
+    {
+        Functions\expect('current_time')->with('mysql')->andReturn('2026-06-08 12:00:00');
+
+        $this->db->shouldReceive('update')
+            ->once()
+            ->with(
+                'wp_us_payments',
+                Mockery::on(static fn (array $d): bool => $d['status'] === Payment::STATUS_PAID && $d['receipt_number'] === 'USC-50' && $d['paid_at'] === '2026-06-08 12:00:00'),
+                ['id' => 50],
+                ['%s', '%s', '%s'],
+                ['%d']
+            )
+            ->andReturn(1);
+
+        self::assertTrue($this->repo->markPaid(50, 'USC-50'));
+    }
+
+    public function testFindByRegistrationReturnsPayment(): void
+    {
+        $this->db->shouldReceive('prepare')
+            ->once()
+            ->with(Mockery::pattern('/registration_type = %s AND registration_id = %d/'), Payment::REG_LESSON, 12)
+            ->andReturn('SELECT ...');
+
+        $this->db->shouldReceive('get_row')->andReturn($this->row());
+
+        self::assertInstanceOf(Payment::class, $this->repo->findByRegistration(Payment::REG_LESSON, 12));
+    }
+
+    public function testFindPendingMapsRows(): void
+    {
+        $this->db->shouldReceive('prepare')
+            ->once()
+            ->with(Mockery::pattern('/status = %s/'), Payment::STATUS_PENDING)
+            ->andReturn('SELECT ...');
+
+        $this->db->shouldReceive('get_results')->andReturn([$this->row()]);
+
+        self::assertCount(1, $this->repo->findPending());
+    }
+
+    private function row(): object
+    {
+        return (object) [
+            'id'                       => '50',
+            'student_id'               => '5',
+            'instructor_id'            => '3',
+            'registration_type'        => Payment::REG_LESSON,
+            'registration_id'          => '12',
+            'amount'                   => '35.00',
+            'currency'                 => 'CAD',
+            'method'                   => Payment::METHOD_ETRANSFER,
+            'status'                   => Payment::STATUS_PENDING,
+            'etransfer_email'          => null,
+            'stripe_payment_intent_id' => null,
+            'receipt_number'           => null,
+            'receipt_sent_at'          => null,
+            'paid_at'                  => null,
+        ];
+    }
+}
diff --git a/tests/Unit/Payment/PaymentServiceTest.php b/tests/Unit/Payment/PaymentServiceTest.php
new file mode 100644
index 0000000..dca51f1
--- /dev/null
+++ b/tests/Unit/Payment/PaymentServiceTest.php
@@ -0,0 +1,137 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Tests\Unit\Payment;
+
+use Brain\Monkey\Functions;
+use Mockery;
+use Unsupervised\Schedular\Booking\BookingRepository;
+use Unsupervised\Schedular\Booking\Lesson;
+use Unsupervised\Schedular\GroupClass\EnrollmentRepository;
+use Unsupervised\Schedular\Payment\BillingMethodResolver;
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Payment\PaymentRepository;
+use Unsupervised\Schedular\Payment\PaymentService;
+use Unsupervised\Schedular\Payment\ReceiptMailer;
+use Unsupervised\Schedular\Payment\StudioSettings;
+use Unsupervised\Schedular\Tests\Unit\TestCase;
+
+class PaymentServiceTest extends TestCase
+{
+    private PaymentRepository $payments;
+    private BillingMethodResolver $resolver;
+    private ReceiptMailer $mailer;
+    private BookingRepository $bookings;
+    private EnrollmentRepository $enrollments;
+    private StudioSettings $settings;
+    private PaymentService $service;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->payments    = Mockery::mock(PaymentRepository::class);
+        $this->resolver    = Mockery::mock(BillingMethodResolver::class);
+        $this->mailer      = Mockery::mock(ReceiptMailer::class);
+        $this->bookings    = Mockery::mock(BookingRepository::class);
+        $this->enrollments = Mockery::mock(EnrollmentRepository::class);
+        $this->settings    = Mockery::mock(StudioSettings::class);
+        $this->settings->shouldReceive('etransferEmail')->andReturn('');
+
+        $this->service = new PaymentService(
+            $this->payments,
+            $this->resolver,
+            $this->mailer,
+            $this->bookings,
+            $this->enrollments,
+            $this->settings
+        );
+
+        Functions\when('get_userdata')->justReturn(false);
+    }
+
+    private function payment(string $method, string $status, int $id): Payment
+    {
+        return new Payment(5, 3, Payment::REG_LESSON, 12, 35.00, 'CAD', $method, $status, id: $id);
+    }
+
+    public function testFreeRegistrationCreatesNoPayment(): void
+    {
+        self::assertNull($this->service->createForRegistration(Payment::REG_LESSON, 12, 5, 3, 0.0, 'CAD'));
+    }
+
+    public function testEtransferStaysPending(): void
+    {
+        $this->resolver->shouldReceive('resolve')->with(5)->andReturn(Payment::METHOD_ETRANSFER);
+        $this->payments->shouldReceive('insert')
+            ->once()
+            ->with(Mockery::on(static fn (Payment $p): bool => $p->method === Payment::METHOD_ETRANSFER && $p->status === Payment::STATUS_PENDING))
+            ->andReturn(50);
+        $this->bookings->shouldReceive('setPaymentId')->once()->with(12, 50);
+        $this->payments->shouldReceive('findById')->with(50)->andReturn($this->payment(Payment::METHOD_ETRANSFER, Payment::STATUS_PENDING, 50));
+
+        // No markPaid / confirm for a pending e-transfer.
+        $result = $this->service->createForRegistration(Payment::REG_LESSON, 12, 5, 3, 35.00, 'CAD');
+
+        self::assertSame(Payment::STATUS_PENDING, $result->status);
+    }
+
+    public function testOfferingEtransferEmailIsFrozenOntoPayment(): void
+    {
+        $this->resolver->shouldReceive('resolve')->with(5)->andReturn(Payment::METHOD_ETRANSFER);
+        $this->payments->shouldReceive('insert')
+            ->once()
+            ->with(Mockery::on(static fn (Payment $p): bool => $p->etransferEmail === 'pay@studio.test'))
+            ->andReturn(50);
+        $this->bookings->shouldReceive('setPaymentId')->once()->with(12, 50);
+        $this->payments->shouldReceive('findById')->with(50)->andReturn($this->payment(Payment::METHOD_ETRANSFER, Payment::STATUS_PENDING, 50));
+
+        self::assertNotNull(
+            $this->service->createForRegistration(Payment::REG_LESSON, 12, 5, 3, 35.00, 'CAD', 'pay@studio.test')
+        );
+    }
+
+    public function testCompIsPaidAndConfirmsImmediately(): void
+    {
+        $this->resolver->shouldReceive('resolve')->with(5)->andReturn(Payment::METHOD_COMP);
+        $this->payments->shouldReceive('insert')
+            ->once()
+            ->with(Mockery::on(static fn (Payment $p): bool => $p->method === Payment::METHOD_COMP && $p->status === Payment::STATUS_PAID))
+            ->andReturn(60);
+        $this->bookings->shouldReceive('setPaymentId')->once()->with(12, 60);
+
+        $this->payments->shouldReceive('markPaid')->once()->with(60, 'USC-60')->andReturn(true);
+        $this->bookings->shouldReceive('updateStatus')->once()->with(12, Lesson::STATUS_CONFIRMED)->andReturn(true);
+        $this->payments->shouldReceive('findById')->with(60)->andReturn($this->payment(Payment::METHOD_COMP, Payment::STATUS_PAID, 60));
+        $this->mailer->shouldReceive('send')->andReturn(false);
+
+        $result = $this->service->createForRegistration(Payment::REG_LESSON, 12, 5, 3, 35.00, 'CAD');
+
+        self::assertSame(Payment::STATUS_PAID, $result->status);
+    }
+
+    public function testMarkPaidConfirmsAndReturnsTrue(): void
+    {
+        $this->payments->shouldReceive('findById')->with(70)->andReturn($this->payment(Payment::METHOD_ETRANSFER, Payment::STATUS_PENDING, 70));
+        $this->payments->shouldReceive('markPaid')->once()->with(70, 'USC-70')->andReturn(true);
+        $this->bookings->shouldReceive('updateStatus')->once()->with(12, Lesson::STATUS_CONFIRMED)->andReturn(true);
+        $this->mailer->shouldReceive('send')->andReturn(false);
+
+        self::assertTrue($this->service->markPaid(70));
+    }
+
+    public function testMarkPaidReturnsFalseWhenMissing(): void
+    {
+        $this->payments->shouldReceive('findById')->with(99)->andReturn(null);
+
+        self::assertFalse($this->service->markPaid(99));
+    }
+
+    public function testMarkPaidIdempotentWhenAlreadyPaid(): void
+    {
+        $this->payments->shouldReceive('findById')->with(80)->andReturn($this->payment(Payment::METHOD_ETRANSFER, Payment::STATUS_PAID, 80));
+
+        // Already paid → no markPaid/confirm calls.
+        self::assertTrue($this->service->markPaid(80));
+    }
+}
diff --git a/tests/Unit/Payment/PaymentTest.php b/tests/Unit/Payment/PaymentTest.php
new file mode 100644
index 0000000..74b9bd4
--- /dev/null
+++ b/tests/Unit/Payment/PaymentTest.php
@@ -0,0 +1,64 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Tests\Unit\Payment;
+
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Tests\Unit\TestCase;
+
+class PaymentTest extends TestCase
+{
+    public function testDefaults(): void
+    {
+        $payment = new Payment(5, 3, Payment::REG_LESSON, 12, 35.00);
+
+        self::assertSame('CAD', $payment->currency);
+        self::assertSame(Payment::METHOD_ETRANSFER, $payment->method);
+        self::assertSame(Payment::STATUS_PENDING, $payment->status);
+        self::assertFalse($payment->isPaid());
+        self::assertNull($payment->id);
+    }
+
+    public function testConstants(): void
+    {
+        self::assertContains(Payment::METHOD_CARD, Payment::VALID_METHODS);
+        self::assertContains(Payment::METHOD_ETRANSFER, Payment::VALID_METHODS);
+        self::assertContains(Payment::METHOD_COMP, Payment::VALID_METHODS);
+        self::assertContains(Payment::STATUS_PAID, Payment::VALID_STATUSES);
+    }
+
+    public function testFromRowMapsCorrectly(): void
+    {
+        $payment = Payment::fromRow((object) [
+            'id'                       => '7',
+            'student_id'               => '5',
+            'instructor_id'            => '3',
+            'registration_type'        => Payment::REG_ENROLLMENT,
+            'registration_id'          => '12',
+            'amount'                   => '120.00',
+            'currency'                 => 'CAD',
+            'method'                   => Payment::METHOD_COMP,
+            'status'                   => Payment::STATUS_PAID,
+            'etransfer_email'          => null,
+            'stripe_payment_intent_id' => null,
+            'receipt_number'           => 'USC-7',
+            'receipt_sent_at'          => null,
+            'paid_at'                  => '2026-06-08 10:00:00',
+        ]);
+
+        self::assertSame(7, $payment->id);
+        self::assertSame(120.00, $payment->amount);
+        self::assertSame(Payment::METHOD_COMP, $payment->method);
+        self::assertTrue($payment->isPaid());
+        self::assertSame('USC-7', $payment->receiptNumber);
+    }
+
+    public function testToArrayContainsExpectedKeys(): void
+    {
+        $arr = (new Payment(5, 3, Payment::REG_LESSON, 12, 35.00, id: 7))->toArray();
+
+        foreach (['id', 'student_id', 'amount', 'currency', 'method', 'status', 'receipt_number'] as $key) {
+            self::assertArrayHasKey($key, $arr);
+        }
+    }
+}
diff --git a/tests/Unit/Payment/ReceiptMailerTest.php b/tests/Unit/Payment/ReceiptMailerTest.php
new file mode 100644
index 0000000..9d58d09
--- /dev/null
+++ b/tests/Unit/Payment/ReceiptMailerTest.php
@@ -0,0 +1,35 @@
+<?php
+declare(strict_types=1);
+
+namespace Unsupervised\Schedular\Tests\Unit\Payment;
+
+use Brain\Monkey\Functions;
+use Mockery;
+use Unsupervised\Schedular\Payment\Payment;
+use Unsupervised\Schedular\Payment\ReceiptMailer;
+use Unsupervised\Schedular\Tests\Unit\TestCase;
+
+class ReceiptMailerTest extends TestCase
+{
+    public function testReturnsFalseWithoutRecipient(): void
+    {
+        $payment = new Payment(5, 3, Payment::REG_LESSON, 12, 35.00, receiptNumber: 'USC-1');
+
+        self::assertFalse((new ReceiptMailer())->send($payment, null));
+    }
+
+    public function testSendsReceiptToStudent(): void
+    {
+        Functions\expect('wp_mail')
+            ->once()
+            ->with('a@b.test', Mockery::type('string'), Mockery::type('string'))
+            ->andReturn(true);
+
+        $student             = Mockery::mock(\WP_User::class);
+        $student->user_email = 'a@b.test';
+
+        $payment = new Payment(5, 3, Payment::REG_LESSON, 12, 35.00, receiptNumber: 'USC-1');
+
+        self::assertTrue((new ReceiptMailer())->send($payment, $student));
+    }
+}