NHS staff in Scotland are to start receiving their £500 thank you payments in the new year.

Announced by the First Minister at the end of November, the bonus will be paid to eligible health and social care workers.

Health staff will begin receiving their payment from February 2021 and payments to social care staff will start in March 2021.

The bonus will be distributed through their normal payroll system. The relevant pay circular has been issued to NHS Boards, for social care a new payment mechanism is required, with Scottish ministers and social care partners working to set this up.

FACT CHECK: 'SNP Government should top up £500 NHS bonus to make it tax-free'

Employers will be asked to offer the payment in instalments over three months to minimise any impact on Universal Credit awards. The ability to exempt these payments from benefit calculations is not within the current powers of the Scottish Government and sit with the UK Department for Work and Pensions.

Health Secretary Jeane Freeman said: “Our colleagues across health and social care have gone above and beyond to deliver much needed care to people under incredibly difficult circumstances – I am hugely grateful for their hard work, resilience and dedication.

“This thank you payment recognises the debt we all owe those who have been – and continue to be – on the very front line of this crisis, helping to save lives and to protect us all.

“Thank you for all you are doing to support the services that make a significant difference to people’s lives across Scotland.”