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  4. Health Emergency Allowance (HEA) to Eligible Public and Private Health Care Workers (HCWs) and Non-HCWs during the COVID-19 Pandemic
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Is HEA taxable?

Yes, HEA is taxable.

‹ I was granted OCA for the months of January-June 2022, am I eligible to receive HEA for the said period? up My mandated roles and responsibilities are not involved in COVID-19 response, however I was assigned for two (2) days in vaccination area, am I eligible to receive HEA and who shall report my CREC? ›
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    • Health Emergency Allowance (HEA) to Eligible Public and Private Health Care Workers (HCWs) and Non-HCWs during the COVID-19 Pandemic
      • Do private and public health facilities need to be certified by the DOH as a COVID-19 facility to be included in this benefit?
      • How much is the rate of HEA?
      • How to determine the COVID-19 risk exposure classification (CREC) of HCWs and non-HCWS?
      • I am a HCW reporting to three (3) facilities involved in COVID-19 response, what facility shall report my CREC?
      • I am a detailed HCW/non-HCW, where shall I get my HEA?
      • I am part-time employee reporting to two (2) health facilities involved in COVID-19 response, how much is my HEA and what facility shall report my CREC?
      • I was granted OCA for the months of January-June 2022, am I eligible to receive HEA for the said period?
      • Is HEA taxable?
      • My mandated roles and responsibilities are not involved in COVID-19 response, however I was assigned for two (2) days in vaccination area, am I eligible to receive HEA and who shall report my CREC?
      • We physically rendered less than 96 hours of service in a month, how much will be our HEA?
      • What are Health Related Establishments?
      • What are health facilities?
      • What are the activities involved in COVID-19 Response?
      • What if the HCW only rendered a few days in high risk area and spent the rest of the month in medium or low risk area?
      • What if the HCW/non-HCW has different risk classification in a month, how much is amount of HEA to be received?
      • What is HEA?
      • What is basis for payment of HEA?
      • What will be the source of funds for the grant of benefits?
      • When are we eligible for the full rate of HEA?
      • When is the effectivity of HEA?
      • Where do we base the rate of HEA?
      • Where shall the CREC report be submitted?
      • Who are entitled?
      • Who are excluded from the grant?
      • Who are the health care workers (HCWs) and non-HCWs?
      • Who can we contact for additional questions regarding HEA and CREC?
      • Will the minutes of late and undertime be considered in the computation of the hours physically reported to work?
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