The National Budget for FY 2021 is so crucial as the country continues to battle the COVID-19 pandemic on two fronts—health and economy. The socio-economic effects of the health crisis are far-reaching such that government needs to strike a careful balance in addressing the COVID-19 threat while helping the economy to recover from a huge slump. Restarting the economy is vital in order to generate the jobs needed to raise household incomes and provide for unmet basic needs (including education and healthcare).