Cabinet approved the measure on Tuesday morning.
The families of healthcare workers who died of Covid-19 contracted during their work are to get a tax free payment.
The Health Protection Surveillance Centre estimates 22 healthcare workers have died having contracted Covid, with most of those in the first year of the pandemic.
The estates of those workers will receive the 100,000 euro payment on top of any other payment they may have been eligible for.
Health Minister Stephen Donnelly said they wanted to show recognition for those in the health service who lost their lives by setting up today's ex-gratia payments:
Paul Hosford, Political Correspondent, Irish Examiner outlined the new measure with Ciara Noble on Tuesday's Kildare Focus: