How is £500 bonus for NHS frontline staff treated by UC

Hi
I have a Care Home Worker who has been advised that she will receive this bonus in her next wage. I understand that it will be taxed - will it be seen as Earned or none-earned income for UC purposes?
Thanks

According to advice from the Welsh Government ....

HMRC confirmed these payments are regarded as earnings and will be liable for tax, national insurance contributions and student loan repayments. They will also be included in welfare benefits calculations.

All eligible staff will receive a taxable payment of £500 providing they complete and return a claim form to their employer.

The payments should be made through payroll to ensure the proper treatment of income tax and national insurance, and to facilitate the appropriate notifications to the Department for Work and Pensions.