Nicola Sturgeon has announced NHS staff and social care workers will receive a one-off £500 payment from the Scottish Government as a "thank you".
The First Minister said applause and recognition shown to frontline workers earlier in the pandemic "was never enough".
She announced the move during her address to the SNP conference.
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.
Scotland has today recorded three deaths from coronavirus and 369 positive cases in the past 24 hours, Nicola Sturgeon announced earlier.
The death toll under this measure - of people who first tested positive for the virus within the previous 28 days - is now 3,275.
Speaking at the Scottish Government's coronavirus briefing, the First Minister said the daily test positivity rate is 6.1%, up from 5.2% on Sunday.
Ms Sturgeon said there had been a "technical issue" with the reporting systems overnight meaning the figures reported may be "slightly lower" than expected.
A total of 95,058 people have tested positive in Scotland, up from 94,689 the previous day.
Of the new cases, 133 are in Greater Glasgow and Clyde, 49 in Lanarkshire, and 48 in Lothian.
There are 1,041 people in hospital confirmed to have the virus, a fall of eight in 24 hours.
Of these patients, 75 are in intensive care, down by one.