The move will include staff employed on a part-time and contract basis.
At Celtic, shareholders are to vote on the matter at their annual meeting, but a similar resolution has failed to receive sufficient support in the past.
Hearts owner Ann Budge told the Edinburgh club's website: "We believe it is entirely in keeping with the values we hold dear as a club."
The living wage differs from the national minimum wage, which is set and imposed by the UK government, in that it is an hourly rate set independently, updated annually and calculated according to the basic cost of living in the UK.
At present, the living wage outside London is £7.65 an hour, while the minimum wage for over-21s is £6.50.
Non-League FC United of Manchester, who play in theEvo Stik Northern Premier League, were the first football club in Britain to work with the Living Wage Foundation, which promotes the living wage.
A spokeswoman for the foundation welcomed the interest from a club of Hearts' size and described it as "really exciting for Scotland and the UK".
Hearts' decision to adopt the living wage for their workforce was taken at the Scottish Championship leaders' October board meeting.
"Having reviewed the salary structure across all areas of the club, we propose to implement the nationally-approved living wage, across all staff, including part-time and contract workers," said Budge.
"We have taken steps to register with the Living Wage Foundation, thereby formalising our commitment.
"We believe we will be the first football club in Scotland to sign up for this."