Nicola Sturgeon said NHS staff are to get a one off £500 payment as a thank you for their work during the Covid -19 panmdemic.
The First Minister said in her SNP party conference speech it will be paid this year.
Ms Sturgeon said: "Those who have worked in our hospitals and care homes - caring for the sick and dying, at the sharpest end of the Covid trauma - deserve recognition now.
"So 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.
"Those who work part time will get a proportionate share."
"Ms Sturgeon said the money will be paid in this financial year and it will be separate from any negotiations about pay for the longer term.
She added: "There are no strings attached.
"Of course, a payment like this can never come close to expressing our full admiration for those who have cared for us so heroically.
"But to our health and care workers, it is a demonstration of what we collectively owe you - and a heartfelt thank you for the sacrifices you have made."
She urged the Prime Minister, Boris Johnson, to allow it to be paid tax free.
She added: "Because we don’t control the full tax and benefits system, we don’t have the power to make this payment tax free.
"But Prime Minister, you do. So I am asking you this:
"Please allow our health and care heroes to keep every penny of Scotland’s thank you to them."
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