diff --git a/app/app/Models/LegalEntity.php b/app/app/Models/LegalEntity.php
new file mode 100644
index 00000000..4c2cb2fd
--- /dev/null
+++ b/app/app/Models/LegalEntity.php
@@ -0,0 +1,24 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+
+/**
+ * Юрлицо-получатель платежей (schema.sql table legal_entities). Без RLS.
+ *
+ * @mixin IdeHelperLegalEntity
+ */
+class LegalEntity extends Model
+{
+    public $timestamps = false;
+
+    protected $fillable = [
+        'code', 'name', 'short_name', 'legal_form', 'inn', 'kpp', 'ogrn',
+        'okpo', 'legal_address', 'actual_address', 'bank_name', 'bank_account',
+        'bank_bik', 'bank_corr', 'director_name', 'director_post',
+        'director_basis', 'vat_mode',
+    ];
+}
diff --git a/app/app/Models/PaymentGateway.php b/app/app/Models/PaymentGateway.php
new file mode 100644
index 00000000..d4a239a9
--- /dev/null
+++ b/app/app/Models/PaymentGateway.php
@@ -0,0 +1,50 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\Crypt;
+
+/**
+ * Платёжный шлюз (schema.sql table payment_gateways).
+ * `config` хранится ЗАШИФРОВАННЫМ (Crypt::encrypt JSON {shop_id, secret_key}). Без RLS.
+ *
+ * @mixin IdeHelperPaymentGateway
+ */
+class PaymentGateway extends Model
+{
+    public $timestamps = false;
+
+    protected $fillable = [
+        'code', 'name', 'driver', 'legal_entity_id', 'config', 'is_active',
+        'accepts_methods', 'min_amount_rub', 'max_amount_rub', 'sort_order',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'is_active' => 'boolean',
+            'accepts_methods' => 'array',
+            'min_amount_rub' => 'decimal:2',
+            'max_amount_rub' => 'decimal:2',
+        ];
+    }
+
+    /** Расшифрованные креденшелы шлюза; [] если config пустой/битый. */
+    public function credentials(): array
+    {
+        if ($this->config === null || $this->config === '') {
+            return [];
+        }
+
+        try {
+            $decoded = Crypt::decrypt($this->config);
+        } catch (\Throwable) {
+            return [];
+        }
+
+        return is_array($decoded) ? $decoded : [];
+    }
+}
diff --git a/app/app/Models/SaasTransaction.php b/app/app/Models/SaasTransaction.php
new file mode 100644
index 00000000..56f06ea6
--- /dev/null
+++ b/app/app/Models/SaasTransaction.php
@@ -0,0 +1,45 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+
+/**
+ * Платёж SaaS (schema.sql table saas_transactions). RLS tenant_isolation.
+ * status ∈ {pending, success, failed, refunded}; type ∈ {topup, refund, manual_credit, manual_debit}.
+ *
+ * @mixin IdeHelperSaasTransaction
+ */
+class SaasTransaction extends Model
+{
+    public const CREATED_AT = 'created_at';
+
+    public const UPDATED_AT = null;
+
+    public const STATUS_PENDING = 'pending';
+
+    public const STATUS_SUCCESS = 'success';
+
+    public const STATUS_FAILED = 'failed';
+
+    public const TYPE_TOPUP = 'topup';
+
+    protected $fillable = [
+        'tenant_id', 'type', 'amount_rub', 'balance_rub_after', 'leads_credited',
+        'gateway_id', 'gateway_code', 'gateway_payment_id', 'gateway_idempotence_key',
+        'payment_method', 'legal_entity_id', 'invoice_id', 'upd_id', 'status',
+        'description', 'failure_reason', 'created_at', 'completed_at',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'amount_rub' => 'decimal:2',
+            'balance_rub_after' => 'decimal:2',
+            'created_at' => 'datetime',
+            'completed_at' => 'datetime',
+        ];
+    }
+}
diff --git a/app/tests/Unit/Billing/PaymentGatewayModelTest.php b/app/tests/Unit/Billing/PaymentGatewayModelTest.php
new file mode 100644
index 00000000..3292d431
--- /dev/null
+++ b/app/tests/Unit/Billing/PaymentGatewayModelTest.php
@@ -0,0 +1,22 @@
+<?php
+
+declare(strict_types=1);
+
+use App\Models\PaymentGateway;
+use Illuminate\Support\Facades\Crypt;
+
+uses(Tests\TestCase::class);
+
+it('расшифровывает config в массив через accessor', function () {
+    $gw = new PaymentGateway;
+    $gw->config = Crypt::encrypt(['shop_id' => '123', 'secret_key' => 'test_secret']);
+
+    expect($gw->credentials())->toBe(['shop_id' => '123', 'secret_key' => 'test_secret']);
+});
+
+it('возвращает пустой массив если config пустой', function () {
+    $gw = new PaymentGateway;
+    $gw->config = '';
+
+    expect($gw->credentials())->toBe([]);
+});