Online GTA 5 heists are large-scale, multi-tiered Missions that allow players to recruit help based on their available budget and skill set. In total there are five heists to complete, this includes the two player Tutorial (The Fleeca Job).
Completing heists for the first time will earn players rewards. There are a variety of challenges that players can also attempt in order to earn more rewards, such as completing all the heists in order or with the same players. One player initiates a heist and serves as the crew leader, they are responsible for fronting the set-up money which is used to procure equipment and other various Items, and will be recouped at the end. In order to initiate a heist and become a crew leader the player must be at least rank 12 in GTA Online and own a high-end apartment. The other members of a heist team will recieve payouts at the end of each setup mission.
There is also the 'Criminal Mastermind' challenge that will reward you $10 million dollars if you complete it successfully. This involves playing on the Hard difficulty setting completing the heists with the same crew and in order with no deaths.