Hazard Pay for the Frontlines During Health Emergencies Act This bill requires employers to pay specified health care workers 125% percent of such workers’ regular rate of pay during a federal public-health emergency. Generally, health care workers who provide direct and essential services are eligible for such hazard pay. Workers not eligible for such pay include, among others, dentists, optometrists, physical therapists, and other therapists and related technicians. Employers receive a payroll tax credit for up to 100% of the hazard wages paid each calendar quarter under this bill.