Celtic have won a record-equalling ninth successive title and Hearts were consigned to relegation when the Scottish Premiership season was ended on Monday.
The Scottish Professional Football League (SPFL) announced the 2019-20 campaign could not be completed due to the coronavirus pandemic following consultation with all 12 top-flight clubs.
Celtic retain their title after the final standings were calculated on a points-per-game basis, just as the Championship, League One and League Two tables were.
Neil Lennon's side were 13 points clear of arch-rivals Rangers, who had a game in hand, with eight matches to play when the season was halted in March amid the COVID-19 crisis.
Hearts drop into the Championship, having been four points adrift of second-bottom Hamilton Academical. Dundee United were previously crowned champions of the second tier.
Glasgow giants Celtic can celebrate being crowned champions of Scotland nine times in a row for a second time, having also achieved the feat under Jock Stein in the 1973-74 season.
SPFL chairman Murdoch MacLennan said: "Firstly, I would like to take this opportunity to officially congratulate Celtic on their achievement of winning the Premiership this season, and also to sincerely commiserate with Hearts on their relegation.
"We would all have rather seen the league season played out on pitches, in stadiums and in front of supporters.
"This is not the way anybody involved with Scottish football would have wanted to conclude the league season but, given the grave and unprecedented circumstances that we are facing, the board has agreed that it is the only practical way forward.
"COVID-19 has wreaked havoc on sporting competitions around the world and the repercussions will be felt for a long time.
"Scottish government restrictions and deep concerns for both player and spectator safety left the SPFL with no realistic option but to call the Premiership now and we thank the Premiership clubs for their support on this decision."