1143 GMT July 09, 2020
The decision was taken at a board meeting on Monday after the 12 clubs agreed at the end of last week that completing the campaign was unfeasible.
Average points per game played was used to determine final placings.
The only change to the table from when football was halted on March 13 sees St. Johnstone go sixth, above Hibernian.
Celtic was 13 points ahead of nearest challenger Rangers – having played a game more – when the season was put into abeyance. Like most teams in the division, Neil Lennon's side still had eight games to play.
Hearts was four adrift of Hamilton Academical at the bottom with a possible 24 points available.
However, the Tynecastle club does hold slim hopes of a reprieve after chair Ann Budge was given approval to work on a proposal for temporary league reconstruction, which would involve expanding the top flight.
SPFL chief executive Neil Doncaster said the "clear and unanimous view" of the club was that the games could not be played and that the league can now pay out around £7 million of prize money immediately.
"The focus will now turn to how we get football up and running again safely as soon as possible," he said. "Nobody should be under any illusion as to how complicated and difficult a challenge it will be to return Scottish football to normality."
The decision was taken by the SPFL board after a controversial April vote – backed by 81 percent of clubs – granted it the power to do so should it deem the 49 outstanding games unplayable.
Football at all levels in Scotland is suspended until at least June 10 and UEFA had asked associations to either declare their season or lay out their resumption plans by May 25.
SPFL chairman Murdoch MacLennan congratulated Celtic commiserated with Hearts and said the league was left with "no realistic option but to call" the season.