The Scottish Government will receive an extra £300m to cover the cost of the rise in the cost of National Insurance in the public sector.
A UK Government source told STV News the Scottish Government would receive between £295m and £330m via the Barnett Formula to cover the increase.
It comes after Chancellor Rachel Reeves announced an increase in the threshold paid by employers in her first Budget, with a view to raising more than £25bn.
Reeves said Scotland would receive an extra £3.4bn next year as a result of the decisions as well as £1.5 billion in the current financial year.
