Special Risk Allowance for Private and Public Health Workers Under Bayanihan Act 2
Special risk allowance was included in the appropriation for all public and private health workers directly catering to or in contact with COVID-19 patients for every month that they are serving during the state of national emergency as declared by the President under R.A. 11494 or the “Bayanihan to Recover as One Act.”
Provision of a “COVID-19 special risk allowance” by the national government for all public and private health workers directly catering to or in contact with COVID-19 patients for every month that they are serving during the state of national emergency as declared by the President.
The COVID-19 special risk allowance of public health workers shall be in addition to the hazard pay granted under Republic Act No. 7305 or the “Magna Carta of Public Health Workers” and the active hazard duty pay granted under said law.
The COVID-19 special risk. allowance for both public and private health workers shall be exempt from income tax.
The law also mandates the engagement of temporary Human Resources for Health (HRH) such as medical and allied medical staff to complement or supplement the current health workforce or to man the temporary medical facilities to be established in accordance with Section 4(u) (4) of the law.
The HRH to be hired on temporary basis shall receive the appropriate compensation and allowances: Provided, further, That all HRH serving in the front line during the state of emergency due to COVID-19, shall receive an actual hazard duty pay from the national government. The actual hazard duty pay shall be in addition to the hazard pay granted under Republic Act No. 7305 and the COVID-19 special risk allowance granted under R.A. 11494.
The active hazard duty pay received by all HRH serving in the front line during the state of national emergency as declared by the President shall be exempt from income tax. The DOH, the DOLE and their attached agencies are mandated to closely coordinate to ensure that returning OFW-health workers, or those whose deployments were suspended due to COVID-19, shall be properly referred to the ongoing hiring of temporary HRH by the DOH.
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