The aim of this document is to highlight the key gender equality and social inclusion (GESI) considerations to be considered in the implementation of social protection, with a specific focus on cash transfers, in response to COVID-19. It provides guidance on how to ensure that the delivery of programmes are gender-sensitive, equitable, inclusive, and where possible, transformative. This document can also be read alongside the SPACE Gender and Inclusion in social protection paper which focuses on the key considerations to be taken into account in the design of social protection responses during COVID-19.