The Scottish government has said it is "deeply disappointed" by the £339m it is to receive towards the cost of increased National Insurance contributions for public sector employers this year.
The figure was confirmed by the Treasury as part of the effort to compensate the public sector for increased staffing costs due to the tax rise.
But the Scottish government said the figure fell about £360m short of what is needed because there is a larger public sector workforce here.
Finance Secretary Shona Robison said Scotland was being "punished" because more people work in the public sector north of the border.
The Treasury has said the amount reflects Scotland's share of the funds being spent across the UK.
That is calculated through the Barnett formula, which works out settlements to the devolved nations based on population.
