Britons could be given special 'freedom passes' if they test negative for coronavirus twice a week.
Passholders would have to show that they have been regularly tested with an electronic form, it has been reported.
The pass, which could take the form of a QR code, would allow holders to live a relatively normal life.
Mr Johnson will use the Winter Plan to set out the restrictions to replace the national lockdown on December 2 and how people can spend the festive period.
England will enter a tougher three-tiered system of local coronavirus restrictions when the national lockdown ends on December 2.
The tiers are expected to be strengthened to safeguard the gains made during the national lockdown but it is understood that the controversial 10pm curfew on pubs and restaurants will be altered under the new system.
The Prime Minister is expected to say that, while last orders must be called at 10pm, people will get an extra hour to finish their food and drinks with opening hours to be extended until 11pm.
The Cabinet is expected to discuss and sign off the plan on Sunday before Mr Johnson announces it to Parliament the following day.
While he will set out how people will be able to spend their Christmas, ministers have made clear that the festive season will be different to normal, with some restrictions expected to remain in place.
Ministers will detail what tier each area will be placed into on Thursday and MPs are expected to be given the vote to approve the new system, as promised by Mr Johnson, in the days before it comes into force on December 2.
They are optimistic that restrictions can be gradually reduced in the run-up to spring. Providing vaccines are approved by regulators, the plan is for the rollout to begin next month before a wider programme in the new year.
But the Prime Minister will be wary of a rebellion from backbench Tory MPs who are opposed to new restrictions.