The defender, who enjoyed a loan spell at Tynecastle last season, arrives as a free agent after his contract with Liverpool expired.
"As the 21-year-old is already registered with the club, there is no restriction on his move," read a Hearts statement.
Wilson signed for Liverpool from Rangers in 2010 but struggled to make an impact at Anfield.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Liverpool | 33 | 24 | 7 | 2 | 75 | 31 | 44 | 79 |
| 2 | Arsenal | 34 | 18 | 13 | 3 | 63 | 29 | 34 | 67 |
| 3 | Manchester CityMan City | 34 | 18 | 7 | 9 | 66 | 43 | 23 | 61 |
| 4 | Nottingham ForestNott'm Forest | 33 | 18 | 6 | 9 | 53 | 39 | 14 | 60 |
| 5 | Newcastle UnitedNewcastle | 33 | 18 | 5 | 10 | 62 | 44 | 18 | 59 |
| 6 | Chelsea | 33 | 16 | 9 | 8 | 58 | 40 | 18 | 57 |
| 7 | Aston Villa | 34 | 16 | 9 | 9 | 54 | 49 | 5 | 57 |
| 8 | Bournemouth | 33 | 13 | 10 | 10 | 52 | 40 | 12 | 49 |
| 9 | Fulham | 33 | 13 | 9 | 11 | 48 | 45 | 3 | 48 |
| 10 | Brighton & Hove AlbionBrighton | 33 | 12 | 12 | 9 | 53 | 53 | 0 | 48 |
| 11 | Brentford | 33 | 13 | 7 | 13 | 56 | 50 | 6 | 46 |
| 12 | Crystal Palace | 34 | 11 | 12 | 11 | 43 | 47 | -4 | 45 |
| 13 | Everton | 33 | 8 | 14 | 11 | 34 | 40 | -6 | 38 |
| 14 | Manchester UnitedMan Utd | 33 | 10 | 8 | 15 | 38 | 46 | -8 | 38 |
| 15 | Wolverhampton WanderersWolves | 33 | 11 | 5 | 17 | 48 | 61 | -13 | 38 |
| 16 | Tottenham HotspurSpurs | 33 | 11 | 4 | 18 | 61 | 51 | 10 | 37 |
| 17 | West Ham UnitedWest Ham | 33 | 9 | 9 | 15 | 37 | 55 | -18 | 36 |
| 18 | Ipswich TownIpswich | 33 | 4 | 9 | 20 | 33 | 71 | -38 | 21 |
| 19 | Leicester CityLeicester | 33 | 4 | 6 | 23 | 27 | 73 | -46 | 18 |
| 20 | Southampton | 33 | 2 | 5 | 26 | 24 | 78 | -54 | 11 |
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