diff --git a/app/Factory/PaymentFactory.php b/app/Factory/PaymentFactory.php
new file mode 100644
index 000000000000..e626f4aa68e2
--- /dev/null
+++ b/app/Factory/PaymentFactory.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace App\Factory;
+
+use App\DataMapper\ClientSettings;
+use App\DataMapper\CompanySettings;
+use App\Models\Payment;
+use Illuminate\Support\Facades\Log;
+
+class PaymentFactory
+{
+	public static function create(int $company_id, int $user_id) :Payment
+	{
+		$payment = new Payment();
+		
+		$payment->company_id = $company_id;
+		$payment->user_id = $user_id;
+		$payment->client_id = 0;
+		$payment->client_contact_id = null;
+		$payment->invitation_id = null;
+		$payment->account_gateway_id = null;
+		$payment->payment_type_id = null;
+		$payment->is_deleted = false;
+		$payment->amount = 0;
+		$payment->payment_date = null;
+		$payment->transaction_reference = null;
+		$payment->payer_id = null;
+		$payment->invoice_id = 0;
+		
+		return $payment;
+	}
+}
+
+
+
diff --git a/app/Filters/PaymentFilters.php b/app/Filters/PaymentFilters.php
new file mode 100644
index 000000000000..90902314259c
--- /dev/null
+++ b/app/Filters/PaymentFilters.php
@@ -0,0 +1,111 @@
+<?php
+
+namespace App\Filters;
+
+use App\Models\User;
+use Illuminate\Database\Eloquent\Builder;
+
+/**
+ * PaymentFilters
+ */
+class PaymentFilters extends QueryFilters
+{
+
+
+    /**
+     * Filter based on search text
+     * 
+     * @param  string query filter
+     * @return Illuminate\Database\Query\Builder
+     * @deprecated
+     *     
+     */
+    public function filter(string $filter = '') : Builder
+    {
+        if(strlen($filter) == 0)
+            return $this->builder;
+
+        return  $this->builder->where(function ($query) use ($filter) {
+                    $query->where('payments.custom_value1', 'like', '%'.$filter.'%')
+                          ->orWhere('payments.custom_value2', 'like' , '%'.$filter.'%')
+                          ->orWhere('payments.custom_value3', 'like' , '%'.$filter.'%')
+                          ->orWhere('payments.custom_value4', 'like' , '%'.$filter.'%');
+                });
+    }
+
+    /**
+     * Filters the list based on the status
+     * archived, active, deleted
+     * 
+     * @param  string filter
+     * @return Illuminate\Database\Query\Builder
+     */
+    public function status(string $filter = '') : Builder
+    {
+        if(strlen($filter) == 0)
+            return $this->builder;
+
+        $table = 'payments';
+        $filters = explode(',', $filter);
+
+        return $this->builder->where(function ($query) use ($filters, $table) {
+            $query->whereNull($table . '.id');
+
+            if (in_array(parent::STATUS_ACTIVE, $filters)) {
+                $query->orWhereNull($table . '.deleted_at');
+            }
+
+            if (in_array(parent::STATUS_ARCHIVED, $filters)) {
+                $query->orWhere(function ($query) use ($table) {
+                    $query->whereNotNull($table . '.deleted_at');
+
+                    if (! in_array($table, ['users'])) {
+                        $query->where($table . '.is_deleted', '=', 0);
+                    }
+                });
+            }
+
+            if (in_array(parent::STATUS_DELETED, $filters)) {
+                $query->orWhere($table . '.is_deleted', '=', 1);
+            }
+        });
+    }
+
+    /**
+     * Sorts the list based on $sort
+     * 
+     * @param  string sort formatted as column|asc
+     * @return Illuminate\Database\Query\Builder
+     */
+    public function sort(string $sort) : Builder
+    {
+        $sort_col = explode("|", $sort);
+        return $this->builder->orderBy($sort_col[0], $sort_col[1]);
+    }
+
+    /**
+     * Returns the base query
+     * 
+     * @param  int company_id
+     * @return Illuminate\Database\Query\Builder
+     * @deprecated
+     */
+    public function baseQuery(int $company_id, User $user) : Builder
+    {
+
+    }
+
+    /**
+     * Filters the query by the users company ID
+     * 
+     * @param $company_id The company Id
+     * @return Illuminate\Database\Query\Builder
+     */
+     public function entityFilter()
+    {
+        
+        return $this->builder->whereCompanyId(auth()->user()->company()->id);
+
+    }
+
+}
\ No newline at end of file
diff --git a/app/Http/Controllers/PaymentController.php b/app/Http/Controllers/PaymentController.php
index 4097d1e3e3d1..fd16e04cefe7 100644
--- a/app/Http/Controllers/PaymentController.php
+++ b/app/Http/Controllers/PaymentController.php
@@ -3,6 +3,7 @@
 namespace App\Http\Controllers;
 
 
+use App\Filters\PaymentFilters;
 use App\Http\Requests\Payment\ActionPaymentRequest;
 use App\Http\Requests\Payment\CreatePaymentRequest;
 use App\Http\Requests\Payment\DestroyPaymentRequest;
@@ -13,6 +14,7 @@ use App\Http\Requests\Payment\UpdatePaymentRequest;
 use App\Jobs\Entity\ActionEntity;
 use App\Models\Payment;
 use App\Repositories\BaseRepository;
+use App\Transformers\PaymentTransformer;
 use App\Utils\Traits\MakesHash;
 use Illuminate\Http\Request;
 
@@ -28,14 +30,13 @@ class PaymentController extends BaseController
 
     protected $entity_type = Payment::class;
 
-    protected $entity_transformer = Paymentransformer::class;
+    protected $entity_transformer = PaymentTransformer::class;
 
     /**
      * @var PaymentRepository
      */
     protected $payment_repo;
 
-    protected $base_repo;
 
     /**
      * PaymentController constructor.
@@ -61,7 +62,7 @@ class PaymentController extends BaseController
     public function index(PaymentFilters $filters)
     {
         
-        $payments = Invoice::filter($filters);
+        $payments = Payment::filter($filters);
       
         return $this->listResponse($payments);
 
diff --git a/app/Http/Requests/Payment/ActionPaymentRequest.php b/app/Http/Requests/Payment/ActionPaymentRequest.php
new file mode 100644
index 000000000000..d60bb3babdd4
--- /dev/null
+++ b/app/Http/Requests/Payment/ActionPaymentRequest.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Requests\Payment;
+
+use App\Http\Requests\Request;
+use App\Models\Payment;
+
+class ActionPaymentRequest extends Request
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+
+    public function authorize() : bool
+    {
+        return auth()->user()->can('edit', $this->payment);
+    }
+
+}
\ No newline at end of file
diff --git a/app/Http/Requests/Payment/CreatePaymentRequest.php b/app/Http/Requests/Payment/CreatePaymentRequest.php
new file mode 100644
index 000000000000..0c3c30b74749
--- /dev/null
+++ b/app/Http/Requests/Payment/CreatePaymentRequest.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Requests\Payment;
+
+use App\Http\Requests\Request;
+use App\Models\Payment;
+
+class CreatePaymentRequest extends Request
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+
+    public function authorize() : bool
+    {
+        return auth()->user()->can('create', Payment::class);
+    }
+
+}
\ No newline at end of file
diff --git a/app/Http/Requests/Payment/DestroyPaymentRequest.php b/app/Http/Requests/Payment/DestroyPaymentRequest.php
new file mode 100644
index 000000000000..34604ce5ea64
--- /dev/null
+++ b/app/Http/Requests/Payment/DestroyPaymentRequest.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Requests\Payment;
+
+use App\Http\Requests\Request;
+use App\Models\Payment;
+
+class DestroyPaymentRequest extends Request
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+
+    public function authorize() : bool
+    {
+        return auth()->user()->can('edit', $this->payment);
+    }
+
+}
\ No newline at end of file
diff --git a/app/Http/Requests/Payment/EditPaymentRequest.php b/app/Http/Requests/Payment/EditPaymentRequest.php
new file mode 100644
index 000000000000..a336386d81ab
--- /dev/null
+++ b/app/Http/Requests/Payment/EditPaymentRequest.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Http\Requests\Payment;
+
+use App\Http\Requests\Request;
+use App\Models\Payment;
+
+class EditPaymentRequest extends Request
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+
+    public function authorize()
+    {
+        return auth()->user()->can('edit', $this->payment);
+    }
+
+    public function rules()
+    {
+        $rules = [];
+        
+        return $rules;
+    }
+
+
+    public function sanitize()
+    {
+        $input = $this->all();
+
+        //$input['id'] = $this->encodePrimaryKey($input['id']);
+
+        //$this->replace($input);
+
+        return $this->all();
+    }
+
+}
\ No newline at end of file
diff --git a/app/Http/Requests/Payment/ShowPaymentRequest.php b/app/Http/Requests/Payment/ShowPaymentRequest.php
new file mode 100644
index 000000000000..b9a5b998b8b2
--- /dev/null
+++ b/app/Http/Requests/Payment/ShowPaymentRequest.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Requests\Payment;
+
+use App\Http\Requests\Request;
+use App\Models\Payment;
+
+class ShowPaymentRequest extends Request
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+
+    public function authorize() : bool
+    {
+        return auth()->user()->can('view', $this->payment);
+    }
+
+}
\ No newline at end of file
diff --git a/app/Http/Requests/Payment/StorePaymentRequest.php b/app/Http/Requests/Payment/StorePaymentRequest.php
new file mode 100644
index 000000000000..2a1336aad191
--- /dev/null
+++ b/app/Http/Requests/Payment/StorePaymentRequest.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Requests\Payment;
+
+use App\Http\Requests\Request;
+use App\Models\Payment;
+
+class StorePaymentRequest extends Request
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+
+    public function authorize() : bool
+    {
+        return auth()->user()->can('create', Payment::class);
+    }
+
+    public function rules()
+    {
+        return [
+            'documents' => 'mimes:png,ai,svg,jpeg,tiff,pdf,gif,psd,txt,doc,xls,ppt,xlsx,docx,pptx',
+        ];
+    }
+
+
+    public function sanitize()
+    {
+        //do post processing of Payment request here, ie. Payment_items
+    }
+
+    public function messages()
+    {
+
+    }
+
+
+}
+
diff --git a/app/Http/Requests/Payment/UpdatePaymentRequest.php b/app/Http/Requests/Payment/UpdatePaymentRequest.php
new file mode 100644
index 000000000000..96c5fe59712c
--- /dev/null
+++ b/app/Http/Requests/Payment/UpdatePaymentRequest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\Payment;
+
+use App\Http\Requests\Request;
+use Illuminate\Validation\Rule;
+
+class UpdatePaymentRequest extends Request
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     *
+     * @return bool
+     */
+
+    public function authorize() : bool
+    {
+
+        return auth()->user()->can('edit', $this->payment);
+
+    }
+
+
+    public function rules()
+    {
+        return [
+            'documents' => 'mimes:png,ai,svg,jpeg,tiff,pdf,gif,psd,txt,doc,xls,ppt,xlsx,docx,pptx',
+        ];
+    }
+    
+}
\ No newline at end of file
diff --git a/app/Models/Payment.php b/app/Models/Payment.php
index dab643fe3357..b32b69f967f0 100644
--- a/app/Models/Payment.php
+++ b/app/Models/Payment.php
@@ -2,27 +2,32 @@
 
 namespace App\Models;
 
+use App\Models\Filterable;
 use App\Utils\Traits\MakesHash;
 use Illuminate\Database\Eloquent\Model;
 
 class Payment extends BaseModel
 {
     use MakesHash;
+    use Filterable;
     
     protected $guarded = [
 		'id',
 	];
 
-    protected $appends = ['payment_id'];
-
-    public function getRouteKeyName()
+    public function client()
     {
-        return 'payment_id';
+        return $this->belongsTo(Client::class);
     }
 
-    public function getPaymentIdAttribute()
+    public function company()
     {
-        return $this->encodePrimaryKey($this->id);
+        return $this->belongsTo(Company::class);
+    }
+
+    public function user()
+    {
+        return $this->belongsTo(User::class);
     }
 
     public function documents()
diff --git a/app/Policies/PaymentPolicy.php b/app/Policies/PaymentPolicy.php
new file mode 100644
index 000000000000..986a60bac533
--- /dev/null
+++ b/app/Policies/PaymentPolicy.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Policies;
+
+use App\Models\Payment;
+use App\Models\User;
+
+/**
+ * Class PaymentPolicy
+ * @package App\Policies
+ */
+class PaymentPolicy extends EntityPolicy
+{
+	/**
+	 *  Checks if the user has create permissions
+	 *  
+	 * @param  User $user
+	 * @return bool
+	 */
+	public function create(User $user) : bool
+	{
+		return $user->isAdmin() || $user->hasPermission('create_payment');
+	}
+
+}
diff --git a/app/Providers/AuthServiceProvider.php b/app/Providers/AuthServiceProvider.php
index 91065a771b59..82ca77936732 100644
--- a/app/Providers/AuthServiceProvider.php
+++ b/app/Providers/AuthServiceProvider.php
@@ -4,12 +4,14 @@ namespace App\Providers;
 
 use App\Models\Client;
 use App\Models\Invoice;
+use App\Models\Payment;
 use App\Models\Product;
 use App\Models\Quote;
 use App\Models\RecurringInvoice;
 use App\Models\User;
 use App\Policies\ClientPolicy;
 use App\Policies\InvoicePolicy;
+use App\Policies\PaymentPolicy;
 use App\Policies\ProductPolicy;
 use App\Policies\QuotePolicy;
 use App\Policies\RecurringInvoicePolicy;
@@ -28,6 +30,7 @@ class AuthServiceProvider extends ServiceProvider
         Client::class => ClientPolicy::class,
         Product::class => ProductPolicy::class,
         Invoice::class => InvoicePolicy::class,
+        Payment::class => PaymentPolicy::class,
         RecurringInvoice::class => RecurringInvoicePolicy::class,
         Quote::class => QuotePolicy::class,
         User::class => UserPolicy::class,
diff --git a/database/factories/PaymentFactory.php b/database/factories/PaymentFactory.php
new file mode 100644
index 000000000000..919a6473a10d
--- /dev/null
+++ b/database/factories/PaymentFactory.php
@@ -0,0 +1,17 @@
+<?php
+
+use App\DataMapper\ClientSettings;
+use App\DataMapper\CompanySettings;
+use Faker\Generator as Faker;
+
+$factory->define(App\Models\Payment::class, function (Faker $faker) {
+    return [
+		'id_deleted' => false,
+		'amount' => $faker->numberBetween(1,10),
+		'payment_date' => $faker->date(),
+		'transaction_reference' => $faker->text(10),
+		'invoice_id' => $faker->numberBetween(1,10)
+    ];
+});
+
+		
\ No newline at end of file
diff --git a/tests/Feature/PaymentTest.php b/tests/Feature/PaymentTest.php
new file mode 100644
index 000000000000..3ce8ac6e4d88
--- /dev/null
+++ b/tests/Feature/PaymentTest.php
@@ -0,0 +1,202 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\DataMapper\ClientSettings;
+use App\DataMapper\CompanySettings;
+use App\Models\Account;
+use App\Models\Client;
+use App\Models\Payment;
+use App\Utils\Traits\MakesHash;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Illuminate\Support\Facades\Log;
+use Illuminate\Support\Facades\Session;
+use Tests\TestCase;
+
+/**
+ * @test
+ * @covers App\Http\Controllers\PaymentController
+ */
+    
+class PaymentTest extends TestCase
+{
+
+    use MakesHash;
+    use DatabaseTransactions;
+
+    public function setUp() :void
+    {
+
+        parent::setUp();
+
+        Session::start();
+
+        $this->faker = \Faker\Factory::create();
+
+        Model::reguard();
+
+
+    }
+
+    public function testPaymentList()
+    {
+        $data = [
+            'first_name' => $this->faker->firstName,
+            'last_name' => $this->faker->lastName,
+            'email' => $this->faker->unique()->safeEmail,
+            'password' => 'ALongAndBrilliantPassword123',
+            '_token' => csrf_token(),
+            'privacy_policy' => 1,
+            'terms_of_service' => 1
+        ];
+
+
+        $response = $this->withHeaders([
+                'X-API-SECRET' => config('ninja.api_secret'),
+            ])->post('/api/v1/signup', $data);
+
+        $acc = $response->json();
+
+        $account = Account::find($this->decodePrimaryKey($acc['data']['id']));        
+
+        $company_token = $account->default_company->tokens()->first();
+        $token = $company_token->token;
+        $company = $company_token->company;
+
+        $user = $company_token->user;
+
+        $this->assertNotNull($company_token);
+        $this->assertNotNull($token);
+        $this->assertNotNull($user);
+        $this->assertNotNull($company);
+        $this->assertNotNull($user->tokens->first()->company);
+
+        factory(\App\Models\Client::class, 1)->create(['user_id' => $user->id, 'company_id' => $company->id])->each(function ($c) use ($user, $company){
+
+            factory(\App\Models\ClientContact::class,1)->create([
+                'user_id' => $user->id,
+                'client_id' => $c->id,
+                'company_id' => $company->id,
+                'is_primary' => 1
+            ]);
+
+            factory(\App\Models\ClientContact::class,1)->create([
+                'user_id' => $user->id,
+                'client_id' => $c->id,
+                'company_id' => $company->id
+            ]);
+
+        });
+        $client = Client::all()->first();
+
+        factory(\App\Models\Payment::class, 1)->create(['user_id' => $user->id, 'company_id' => $company->id, 'client_id' => $client->id]);
+
+
+        $response = $this->withHeaders([
+                'X-API-SECRET' => config('ninja.api_secret'),
+                'X-API-TOKEN' => $token,
+            ])->get('/api/v1/payments');
+
+        $response->assertStatus(200);
+
+    }
+
+    public function testPaymentRESTEndPoints()
+    {
+        $data = [
+            'first_name' => $this->faker->firstName,
+            'last_name' => $this->faker->lastName,
+            'email' => $this->faker->unique()->safeEmail,
+            'password' => 'ALongAndBrilliantPassword123',
+            '_token' => csrf_token(),
+            'privacy_policy' => 1,
+            'terms_of_service' => 1
+        ];
+
+
+        $response = $this->withHeaders([
+                'X-API-SECRET' => config('ninja.api_secret'),
+            ])->post('/api/v1/signup', $data);
+
+        $acc = $response->json();
+
+        $account = Account::find($this->decodePrimaryKey($acc['data']['id']));        
+
+        $company_token = $account->default_company->tokens()->first();
+        $token = $company_token->token;
+        $company = $company_token->company;
+
+        $user = $company_token->user;
+
+        $this->assertNotNull($company_token);
+        $this->assertNotNull($token);
+        $this->assertNotNull($user);
+        $this->assertNotNull($company);
+        $this->assertNotNull($user->tokens->first()->company);
+
+        factory(\App\Models\Client::class, 1)->create(['user_id' => $user->id, 'company_id' => $company->id])->each(function ($c) use ($user, $company){
+
+            factory(\App\Models\ClientContact::class,1)->create([
+                'user_id' => $user->id,
+                'client_id' => $c->id,
+                'company_id' => $company->id,
+                'is_primary' => 1
+            ]);
+
+            factory(\App\Models\ClientContact::class,1)->create([
+                'user_id' => $user->id,
+                'client_id' => $c->id,
+                'company_id' => $company->id
+            ]);
+
+        });
+        $client = Client::all()->first();
+
+        factory(\App\Models\Payment::class, 1)->create(['user_id' => $user->id, 'company_id' => $company->id, 'client_id' => $client->id]);
+
+        $Payment = Payment::where('user_id',$user->id)->first();
+        $Payment->settings = $client->getMergedSettings();
+        $Payment->save();
+
+        $response = $this->withHeaders([
+                'X-API-SECRET' => config('ninja.api_secret'),
+                'X-API-TOKEN' => $token,
+            ])->get('/api/v1/payments/'.$this->encodePrimaryKey($Payment->id));
+
+        $response->assertStatus(200);
+
+        $response = $this->withHeaders([
+                'X-API-SECRET' => config('ninja.api_secret'),
+                'X-API-TOKEN' => $token,
+            ])->get('/api/v1/payments/'.$this->encodePrimaryKey($Payment->id).'/edit');
+
+        $response->assertStatus(200);
+
+        $Payment_update = [
+            'amount' => 10
+        ];
+
+        $this->assertNotNull($Payment);
+        $this->assertNotNull($Payment->settings);
+
+        $this->assertTrue(property_exists($Payment->settings, 'custom_taxes1'));
+
+        $response = $this->withHeaders([
+                'X-API-SECRET' => config('ninja.api_secret'),
+                'X-API-TOKEN' => $token,
+            ])->put('/api/v1/payments/'.$this->encodePrimaryKey($Payment->id), $Payment_update)
+            ->assertStatus(200);
+
+        $response = $this->withHeaders([
+                'X-API-SECRET' => config('ninja.api_secret'),
+                'X-API-TOKEN' => $token,
+            ])->delete('/api/v1/payments/'.$this->encodePrimaryKey($Payment->id));
+
+        $response->assertStatus(200);
+
+    }
+
+}