diff --git a/backend/src/payment/dto/create-payment.dto.ts b/backend/src/payment/dto/create-payment.dto.ts
new file mode 100644
index 0000000..930381d
--- /dev/null
+++ b/backend/src/payment/dto/create-payment.dto.ts
@@ -0,0 +1,26 @@
+import { PaymentProvider } from '../enums/payment-provider.enum';
+import { IsString, IsNumber, IsEnum, IsOptional } from 'class-validator';
+
+export class CreatePaymentDto {
+  @IsString()
+  orderId: string;
+
+  @IsString()
+  userId: string;
+
+  @IsNumber()
+  amount: number;
+
+  @IsString()
+  currency: string;
+
+  @IsEnum(PaymentProvider)
+  provider: PaymentProvider;
+
+  @IsOptional()
+  @IsString()
+  providerReference?: string;
+
+  @IsOptional()
+  metadata?: Record<string, any>;
+}
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diff --git a/backend/src/payment/dto/refund-payment.dto.ts b/backend/src/payment/dto/refund-payment.dto.ts
new file mode 100644
index 0000000..ef7100c
--- /dev/null
+++ b/backend/src/payment/dto/refund-payment.dto.ts
@@ -0,0 +1,6 @@
+import { IsString } from 'class-validator';
+
+export class RefundPaymentDto {
+  @IsString()
+  reason: string;
+}
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diff --git a/backend/src/payment/entities/payment.entity.ts b/backend/src/payment/entities/payment.entity.ts
new file mode 100644
index 0000000..8a54b6c
--- /dev/null
+++ b/backend/src/payment/entities/payment.entity.ts
@@ -0,0 +1,48 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+} from 'typeorm';
+import { PaymentStatus } from '../enums/payment-status.enum';
+import { PaymentProvider } from '../enums/payment-provider.enum';
+
+@Entity()
+export class Payment {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column()
+  orderId: string;
+
+  @Column()
+  userId: string;
+
+  @Column('decimal')
+  amount: number;
+
+  @Column()
+  currency: string;
+
+  @Column({
+    type: 'enum',
+    enum: PaymentStatus,
+    default: PaymentStatus.PENDING,
+  })
+  status: PaymentStatus;
+
+  @Column({
+    type: 'enum',
+    enum: PaymentProvider,
+  })
+  provider: PaymentProvider;
+
+  @Column({ nullable: true })
+  providerReference: string;
+
+  @Column({ type: 'jsonb', nullable: true })
+  metadata: Record<string, any>;
+
+  @CreateDateColumn()
+  createdAt: Date;
+}
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diff --git a/backend/src/payment/enums/payment-provider.enum.ts b/backend/src/payment/enums/payment-provider.enum.ts
new file mode 100644
index 0000000..f566f1e
--- /dev/null
+++ b/backend/src/payment/enums/payment-provider.enum.ts
@@ -0,0 +1,5 @@
+export enum PaymentProvider {
+  STRIPE = 'stripe',
+  PAYSTACK = 'paystack',
+  MANUAL = 'manual',
+}
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diff --git a/backend/src/payment/enums/payment-status.enum.ts b/backend/src/payment/enums/payment-status.enum.ts
new file mode 100644
index 0000000..8ef2793
--- /dev/null
+++ b/backend/src/payment/enums/payment-status.enum.ts
@@ -0,0 +1,6 @@
+export enum PaymentStatus {
+  PENDING = 'pending',
+  COMPLETED = 'completed',
+  FAILED = 'failed',
+  REFUNDED = 'refunded',
+}
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diff --git a/backend/src/payment/payments.controller.ts b/backend/src/payment/payments.controller.ts
new file mode 100644
index 0000000..441c7de
--- /dev/null
+++ b/backend/src/payment/payments.controller.ts
@@ -0,0 +1,54 @@
+import {
+  Controller,
+  Post,
+  Get,
+  Param,
+  Body,
+  Query,
+  Req,
+} from '@nestjs/common';
+
+import { PaymentsService } from './payments.service';
+import { CreatePaymentDto } from './dto/create-payment.dto';
+import { RefundPaymentDto } from './dto/refund-payment.dto';
+
+@Controller('payments')
+export class PaymentsController {
+  constructor(private readonly paymentsService: PaymentsService) {}
+
+  @Post()
+  create(@Body() dto: CreatePaymentDto) {
+    return this.paymentsService.createPayment(dto);
+  }
+
+  @Get()
+  getPayments(
+    @Query('page') page = 1,
+    @Query('limit') limit = 10,
+  ) {
+    return this.paymentsService.getPayments(Number(page), Number(limit));
+  }
+
+  @Get(':id')
+  getPayment(@Param('id') id: string) {
+    return this.paymentsService.getPaymentById(id);
+  }
+
+  @Get('order/:orderId')
+  getPaymentsByOrder(@Param('orderId') orderId: string) {
+    return this.paymentsService.getPaymentsByOrder(orderId);
+  }
+
+  @Post(':id/refund')
+  refundPayment(
+    @Param('id') id: string,
+    @Body() dto: RefundPaymentDto,
+  ) {
+    return this.paymentsService.refundPayment(id, dto);
+  }
+
+  @Post('webhook')
+  handleWebhook(@Req() req: any) {
+    return this.paymentsService.handleWebhook(req.body);
+  }
+}
\ No newline at end of file
diff --git a/backend/src/payment/payments.module.ts b/backend/src/payment/payments.module.ts
new file mode 100644
index 0000000..7f564d7
--- /dev/null
+++ b/backend/src/payment/payments.module.ts
@@ -0,0 +1,14 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+
+import { PaymentsController } from './payments.controller';
+import { PaymentsService } from './payments.service';
+import { Payment } from './entities/payment.entity';
+
+@Module({
+  imports: [TypeOrmModule.forFeature([Payment])],
+  controllers: [PaymentsController],
+  providers: [PaymentsService],
+  exports: [PaymentsService],
+})
+export class PaymentsModule {}
\ No newline at end of file
diff --git a/backend/src/payment/payments.service.ts b/backend/src/payment/payments.service.ts
new file mode 100644
index 0000000..08778eb
--- /dev/null
+++ b/backend/src/payment/payments.service.ts
@@ -0,0 +1,77 @@
+import { Injectable, NotFoundException } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+
+import { Payment } from './entities/payment.entity';
+import { CreatePaymentDto } from './dto/create-payment.dto';
+import { RefundPaymentDto } from './dto/refund-payment.dto';
+import { PaymentStatus } from './enums/payment-status.enum';
+
+@Injectable()
+export class PaymentsService {
+  constructor(
+    @InjectRepository(Payment)
+    private paymentRepo: Repository<Payment>,
+  ) {}
+
+  async createPayment(dto: CreatePaymentDto): Promise<Payment> {
+    const payment = this.paymentRepo.create(dto);
+    return this.paymentRepo.save(payment);
+  }
+
+  async getPayments(page = 1, limit = 10) {
+    const [data, total] = await this.paymentRepo.findAndCount({
+      skip: (page - 1) * limit,
+      take: limit,
+      order: { createdAt: 'DESC' },
+    });
+
+    return {
+      data,
+      total,
+      page,
+      limit,
+    };
+  }
+
+  async getPaymentById(id: string): Promise<Payment> {
+    const payment = await this.paymentRepo.findOne({ where: { id } });
+
+    if (!payment) {
+      throw new NotFoundException('Payment not found');
+    }
+
+    return payment;
+  }
+
+  async getPaymentsByOrder(orderId: string): Promise<Payment[]> {
+    return this.paymentRepo.find({
+      where: { orderId },
+      order: { createdAt: 'DESC' },
+    });
+  }
+
+  async refundPayment(id: string, dto: RefundPaymentDto): Promise<Payment> {
+    const payment = await this.getPaymentById(id);
+
+    payment.status = PaymentStatus.REFUNDED;
+
+    payment.metadata = {
+      ...(payment.metadata || {}),
+      refundReason: dto.reason,
+      refundedAt: new Date(),
+    };
+
+    return this.paymentRepo.save(payment);
+  }
+
+  async handleWebhook(payload: any) {
+    // provider-agnostic webhook handling
+    // store event metadata for tracking
+
+    return {
+      received: true,
+      payload,
+    };
+  }
+}
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