Is personal income tax subject to compensation of expenses for the rental of residential premises

Medical staff of the state budgetary healthcare institution are compensated for the costs of renting residential premises from the regional budget (subsidies for other purposes, no more than 5,000 rubles) and from income-generating activities (no more than 10,000 rubles). Payments are made on the basis of the order of the chief physician and the resolution of the head of the administration (Governor) of the Krasnodar Territory dated 27.05.2020 No. 299 "On compensation of expenses for the rental of residential premises to certain categories of medical workers of public health institutions of the Krasnodar Territory". Is personal income tax and insurance premiums subject to compensation of expenses for the rental of residential premises paid out of funds from income-generating activities?in the staffing table?