diff --git a/CHANGELOG.md b/CHANGELOG.md
index 464a299..ac5b9b7 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -4,4 +4,4 @@
 
 Basic Invoicing workflow functionality
 
-- Supports clients, invoices, line items, taxes
+- Supports clients, invoices, line items, payments, taxes
diff --git a/src/FreshBooksClient.php b/src/FreshBooksClient.php
index 920c122..a4e36d2 100644
--- a/src/FreshBooksClient.php
+++ b/src/FreshBooksClient.php
@@ -18,6 +18,8 @@
 use amcintosh\FreshBooks\Model\ClientList;
 use amcintosh\FreshBooks\Model\Invoice;
 use amcintosh\FreshBooks\Model\InvoiceList;
+use amcintosh\FreshBooks\Model\Payment;
+use amcintosh\FreshBooks\Model\PaymentList;
 use amcintosh\FreshBooks\Model\Tax;
 use amcintosh\FreshBooks\Model\TaxList;
 use amcintosh\FreshBooks\Resource\AccountingResource;
@@ -88,6 +90,16 @@ public function invoices(): AccountingResource
         return new AccountingResource($this->httpClient, 'invoices/invoices', Invoice::class, InvoiceList::class);
     }
 
+    /**
+     * FreshBooks payments resource with calls to get, list, create, update, delete.
+     *
+     * @return AccountingResource
+     */
+    public function payments(): AccountingResource
+    {
+        return new AccountingResource($this->httpClient, 'payments/payments', Payment::class, PaymentList::class);
+    }
+
     /**
      * FreshBooks taxes resource with calls to get, list, create, update, delete.
      *
diff --git a/src/Model/Client.php b/src/Model/Client.php
index dc63b12..0a17488 100644
--- a/src/Model/Client.php
+++ b/src/Model/Client.php
@@ -252,13 +252,13 @@ class Client extends DataTransferObject implements DataModel
     public ?int $visState;
 
     /**
-     * Get the client data as an array to POST or PUT to FreshBooks, removing any read-only fields.
+     * Get the data as an array to POST or PUT to FreshBooks, removing any read-only fields.
      *
      * @return array
      */
     public function getContent(): array
     {
-        return $this
+        $data = $this
             ->except('id')
             ->except('accountingSystemId')
             ->except('lastActivity')
@@ -267,5 +267,11 @@ public function getContent(): array
             ->except('userId')
             ->except('visState')
             ->toArray();
+        foreach ($data as $key => $value) {
+            if (is_null($value)) {
+                unset($data[$key]);
+            }
+        }
+        return $data;
     }
 }
diff --git a/src/Model/Invoice.php b/src/Model/Invoice.php
index 8d64c82..2f583ec 100644
--- a/src/Model/Invoice.php
+++ b/src/Model/Invoice.php
@@ -507,7 +507,7 @@ class Invoice extends DataTransferObject implements DataModel
     public ?int $visState;
 
     /**
-     * Get the invoice data as an array to POST or PUT to FreshBooks, removing any read-only fields.
+     * Get the data as an array to POST or PUT to FreshBooks, removing any read-only fields.
      *
      * @return array
      */
diff --git a/src/Model/Payment.php b/src/Model/Payment.php
new file mode 100644
index 0000000..8f871c2
--- /dev/null
+++ b/src/Model/Payment.php
@@ -0,0 +1,180 @@
+<?php
+
+declare(strict_types=1);
+
+namespace amcintosh\FreshBooks\Model;
+
+use DateTime;
+use DateTimeImmutable;
+use Spatie\DataTransferObject\Attributes\CastWith;
+use Spatie\DataTransferObject\Attributes\MapFrom;
+use Spatie\DataTransferObject\Attributes\MapTo;
+use Spatie\DataTransferObject\Caster;
+use Spatie\DataTransferObject\DataTransferObject;
+use amcintosh\FreshBooks\Model\DataModel;
+use amcintosh\FreshBooks\Model\Money;
+use amcintosh\FreshBooks\Model\Caster\AccountingDateTimeImmutableCaster;
+use amcintosh\FreshBooks\Model\Caster\DateCaster;
+use amcintosh\FreshBooks\Model\Caster\MoneyCaster;
+
+/**
+ * Payments are a record of the payments made on invoices.
+ *
+ * @package amcintosh\FreshBooks\Model
+ * @link https://www.freshbooks.com/api/payments
+ */
+class Payment extends DataTransferObject implements DataModel
+{
+    public const RESPONSE_FIELD = 'payment';
+
+    /**
+     * @var int The unique id (across this business) for the payment.
+     */
+    public ?int $id;
+
+    /**
+     * @var int Duplicate of id.
+     *
+     * _Note_: The API returns this as `logid`.
+     */
+    #[MapFrom('logid')]
+    public ?int $paymentId;
+
+    /**
+     * @var string Unique identifier of account the payment exists on.
+     */
+    #[MapFrom('accounting_systemid')]
+    public ?string $accountingSystemId;
+
+    /**
+     * @var Money The amount of the payment.
+     *
+     * Money object containing amount and currency code.
+     */
+    #[CastWith(MoneyCaster::class)]
+    public ?Money $amount;
+
+    #[MapFrom('bulk_paymentid')]
+    #[MapTo('bulk_paymentid')]
+    public ?int $bulkPaymentId;
+
+    /**
+     * @var int Id of client who made the payment.
+     */
+    #[MapFrom('clientid')]
+    public ?int $clientId;
+
+    /**
+     * @var int The id of a related credit resource.
+     */
+    #[MapFrom('creditid')]
+    #[MapTo('creditid')]
+    public ?int $creditId;
+
+    /**
+     * @var DateTime Date the payment was made.
+     *
+     * The API returns this in YYYY-MM-DD format. It is converted to a DateTime.
+     */
+    #[MapFrom('date')]
+    #[CastWith(DateCaster::class)]
+    public ?DateTime $date;
+
+
+    /**
+     * @var bool If the payment was converted from a Credit on a Client's account.
+     */
+    #[MapFrom('from_credit')]
+    #[MapTo('from_credit')]
+    public ?bool $fromCredit;
+
+    /**
+     * @var string The payment processor (gateway) used to make the payment, if any.
+     *
+     * Eg. "stripe"
+     */
+    public ?string $gateway;
+
+    /**
+     * @var int The id of a related Invoice resource.
+     */
+    #[MapFrom('invoiceid')]
+    #[MapTo('invoiceid')]
+    public ?int $invoiceId;
+
+    /**
+     * @var string Notes on payment, often used for credit card reference number.
+     *
+     * **Do not store actual credit card numbers here.**
+     */
+    public ?string $note;
+
+    #[MapFrom('orderid')]
+    #[MapTo('orderid')]
+    public ?int $orderId;
+
+    /**
+     * @var int Id of related overpayment Credit if relevant.
+     */
+    #[MapFrom('overpaymentid')]
+    public ?int $overpaymentId;
+
+    /**
+     * @var bool Whether to send the client a notification of this payment.
+     */
+    #[MapFrom('send_client_notification')]
+    #[MapTo('send_client_notification')]
+    public ?bool $sendClientNotification;
+
+    /**
+     * @var string Type of payment made.
+     *
+     * Eg. “Check”, “Credit”, “Cash”
+     */
+    public ?string $type;
+
+    /**
+     * @var DateTimeImmutable The time of last modification.
+     *
+     * _Note:_ The API returns this data in "US/Eastern", but it is converted here to UTC.
+     */
+    #[CastWith(AccountingDateTimeImmutableCaster::class)]
+    public ?DateTimeImmutable $updated;
+
+    /**
+     * @var int The visibility state: active, deleted, or archived
+     *
+     * See [FreshBooks API - Active and Deleted Objects](https://www.freshbooks.com/api/active_deleted)
+     */
+    #[MapFrom('vis_state')]
+    public ?int $visState;
+
+    /**
+     * Get the data as an array to POST or PUT to FreshBooks, removing any read-only fields.
+     *
+     * @return array
+     */
+    public function getContent(): array
+    {
+        $data = $this
+            ->except('id')
+            ->except('accountingSystemId')
+            ->except('paymentId')
+            ->except('clientId')
+            ->except('date')
+            ->except('gateway')
+            ->except('overpaymentId')
+            ->except('updated')
+            ->except('visState')
+            ->toArray();
+        if (isset($this->date)) {
+            $data['date'] = $this->date->format('Y-m-d');
+        }
+        foreach ($data as $key => $value) {
+            if (is_null($value)) {
+                unset($data[$key]);
+            }
+        }
+        return $data;
+    }
+}
diff --git a/src/Model/PaymentList.php b/src/Model/PaymentList.php
new file mode 100644
index 0000000..f449a71
--- /dev/null
+++ b/src/Model/PaymentList.php
@@ -0,0 +1,34 @@
+<?php
+
+declare(strict_types=1);
+
+namespace amcintosh\FreshBooks\Model;
+
+use Spatie\DataTransferObject\Attributes\CastWith;
+use Spatie\DataTransferObject\Attributes\MapFrom;
+use Spatie\DataTransferObject\Casters\ArrayCaster;
+use Spatie\DataTransferObject\DataTransferObject;
+use amcintosh\FreshBooks\Model\Payment;
+
+/**
+ * Results of Payments list call containing list of payments and pagination data.
+ *
+ * @package amcintosh\FreshBooks\Model
+ * @link https://www.freshbooks.com/api/payments
+ */
+class PaymentList extends DataTransferObject
+{
+    public const RESPONSE_FIELD = 'payments';
+
+    public int $page;
+
+    public int $pages;
+
+    #[MapFrom('per_page')]
+    public int $perPage;
+
+    public int $total;
+
+    #[CastWith(ArrayCaster::class, itemType: Payment::class)]
+    public array $payments;
+}
diff --git a/src/Model/Tax.php b/src/Model/Tax.php
index 48117ff..4ab568b 100644
--- a/src/Model/Tax.php
+++ b/src/Model/Tax.php
@@ -64,17 +64,23 @@ class Tax extends DataTransferObject implements DataModel
     public ?DateTimeImmutable $updated;
 
     /**
-     * Get the client data as an array to POST or PUT to FreshBooks, removing any read-only fields.
+     * Get the data as an array to POST or PUT to FreshBooks, removing any read-only fields.
      *
      * @return array
      */
     public function getContent(): array
     {
-        return $this
+        $data = $this
             ->except('id')
             ->except('accountingSystemId')
             ->except('taxId')
             ->except('updated')
             ->toArray();
+        foreach ($data as $key => $value) {
+            if (is_null($value)) {
+                unset($data[$key]);
+            }
+        }
+        return $data;
     }
 }
diff --git a/tests/Model/ClientTest.php b/tests/Model/ClientTest.php
index cadc57b..db81ce4 100644
--- a/tests/Model/ClientTest.php
+++ b/tests/Model/ClientTest.php
@@ -133,8 +133,6 @@ public function testClientGetContent(): void
         $client = new Client($clientData['client']);
         $this->assertSame([
             'bus_phone' => '416-867-5309',
-            'company_industry' => null,
-            'company_size' => null,
             'currency_code' => 'CAD',
             'email' => 'gordon.shumway@AmericanCyanamid.com',
             'fax' => '416-444-4444',
@@ -156,9 +154,7 @@ public function testClientGetContent(): void
             's_country' => '',
             's_province' => '',
             's_street' => '',
-            's_street2' => '',
-            'vat_name' => null,
-            'vat_number' => null
+            's_street2' => ''
         ], $client->getContent());
     }
 }
diff --git a/tests/Model/PaymentTest.php b/tests/Model/PaymentTest.php
new file mode 100644
index 0000000..8b7910f
--- /dev/null
+++ b/tests/Model/PaymentTest.php
@@ -0,0 +1,84 @@
+<?php
+
+declare(strict_types=1);
+
+namespace amcintosh\FreshBooks\Tests\Model;
+
+use DateTime;
+use DateTimeZone;
+use Spryker\DecimalObject\Decimal;
+use PHPUnit\Framework\TestCase;
+use amcintosh\FreshBooks\Model\Payment;
+use amcintosh\FreshBooks\Model\VisState;
+
+final class PaymentTest extends TestCase
+{
+    private $samplePaymentData = '{"payment":{
+        "accounting_systemid": "ACM123",
+        "amount": {
+            "amount": "41.94",
+            "code": "CAD"
+        },
+        "bulk_paymentid": null,
+        "clientid": 12345,
+        "creditid": null,
+        "date": "2021-04-16",
+        "from_credit": false,
+        "gateway": null,
+        "id": 235435,
+        "invoiceid": 987654,
+        "logid": 235435,
+        "note": "Some note",
+        "orderid": null,
+        "overpaymentid": null,
+        "send_client_notification": null,
+        "transactionid": null,
+        "type": "Check",
+        "updated": "2021-04-17 05:29:31",
+        "vis_state": 0
+    }}';
+
+    public function testPaymentFromResponse(): void
+    {
+        $paymentData = json_decode($this->samplePaymentData, true);
+
+        $payment = new Payment($paymentData[Payment::RESPONSE_FIELD]);
+
+        $this->assertSame(235435, $payment->id);
+        $this->assertSame(235435, $payment->paymentId);
+        $this->assertSame('ACM123', $payment->accountingSystemId);
+        $this->assertEquals(Decimal::create('41.94'), $payment->amount->amount);
+        $this->assertSame('CAD', $payment->amount->code);
+        $this->assertSame(null, $payment->bulkPaymentId);
+        $this->assertSame(12345, $payment->clientId);
+        $this->assertSame(null, $payment->creditId);
+        $this->assertEquals(new DateTime('2021-04-16T00:00:00Z'), $payment->date);
+        $this->assertSame(false, $payment->fromCredit);
+        $this->assertSame(null, $payment->gateway);
+        $this->assertSame(987654, $payment->invoiceId);
+        $this->assertSame('Some note', $payment->note);
+        $this->assertSame(null, $payment->orderId);
+        $this->assertSame(null, $payment->overpaymentId);
+        $this->assertSame(null, $payment->sendClientNotification);
+        $this->assertSame('Check', $payment->type);
+        $this->assertEquals(new DateTime('2021-04-17T09:29:31Z'), $payment->updated);
+        $this->assertSame(VisState::ACTIVE, $payment->visState);
+    }
+
+    public function testClientGetContent(): void
+    {
+        $paymentData = json_decode($this->samplePaymentData, true);
+        $payment = new Payment($paymentData['payment']);
+        $this->assertSame([
+            'amount' => [
+                'amount' => '41.94',
+                'code' => 'CAD'
+            ],
+            'from_credit' => false,
+            'invoiceid' => 987654,
+            'note' => 'Some note',
+            'type' => 'Check',
+            'date' => '2021-04-16'
+        ], $payment->getContent());
+    }
+}