NHS staff and social care workers will receive a one-off £500 payment from the Scottish Government as a “thank you”.
First Minister Nicola Sturgeon announced the move during her address to the SNP conference.
She said applause and recognition shown to frontline workers earlier in the pandemic “was never enough”.
Negotiations are currently under way to increase pay for NHS staff, but they “deserve recognition now”, Ms Sturgeon said.
“I can announce today that, on behalf of us all, the Scottish Government will give every full-time NHS and adult social care worker £500 as a one-off thank-you payment for their extraordinary service in this toughest of years.”
The First Minister added there were “no strings attached” to the payment.
However, the First Minister said the Scottish Government did not have the power to make the payment tax-free and she called on Boris Johnson to ensure “NHS heroes” are not taxed on their payment.