Who may be eligible for the one-off bonus (R/REX/G) received for previous years?

The one-off bonus or extraordinary income, sometimes referred to on your salary certificate under the codes R, REX or G, may apply to:

Employees who have received an exceptional bonus for previous years (e.g. 2023 or 2024) and which the tax authorities consider to be extraordinary income.

In particular concerned are:

• Police officers and military personnel.
• People working in the social sector, particularly establishments governed by the SAS collective agreement.
• Any other person who has received a retroactive exceptional bonus mentioned on their salary certificate.

Important: Even if the bonus was paid in a previous year, it must be declared in the corresponding section of your tax return. You must indicate the exact amount of the bonus and attach the letter from the tax authorities detailing its treatment as extraordinary income.

List of COPAS members who may be affected by one-off bonuses in the social or medico-social sector in Luxembourg

ALIVE PLUS A.S.B.L.

ALYSEA LUXEMBOURG LES SOINS S.A.

APEMH Hébergement et Services A.S.B.L. & APEMH Home Service A.S.B.L.

Armoni S.à r.l.

Association Luxembourg Alzheimer

ATP A.S.B.L.

Autisme Luxembourg A.S.B.L.

Claire A.S.B.L. & Yolande A.S.B.L.

Commune de Sanem CIPA, Résidence Op der Waassertrap

Croix‑Rouge Luxembourgeoise

CURA Aides et Soins à Domicile S.à r.l.

Doheem Versuergt & HELP A.S.B.L.

Elysis A.S.B.L.

Établissement Public « Centre Hospitalier Neuropsychiatrique » (CHNP)

Fondation Autisme Luxembourg

Fondation Félix Chomé

Fondation J.‑P. Pescatore

Fondation Kräizbierg

Fondation Les Parcs du Troisième Âge

Fondation Lëtzebuerger Blannevereenegung

Foyer « Eisleker Heem » Lullange

Groupe Hëllef

Gutt Versuergt – Réseau S.A R.L.

Home Care S.à r.l.

Homes pour personnes âgées de la Congrégation des Franciscaines de la Miséricorde

Hôpital Intercommunal Steinfort

Hospice Civil de la Commune de Bertrange

Hospice Civil Echternach

Humanis S.A.

Les Hospices Civils de la Ville de Luxembourg

Liewen Dobaussen A.S.B.L.

Ligue Luxembourgeoise d’Hygiène Mentale A.S.B.L.

Maredoc

Mathëllef A.S.B.L.

Monplaisir Assistance & Soins Sàrl

Novelia Senior Services S.A.

Omega 90

Op der Schock A.S.B.L.

Päiperléck S.à r.l.

Paramedicus

Réseau Psy – Psychesch Hëllef Dobaussen A.S.B.L.

Résidence des Ardennes

Servior – Établissement Public « Centres, Foyers et Services pour personnes âgées »

Sodexo Luxembourg SA & Sodexo Résidences Services A.S.B.L. & Sodexo Senior Service SA & Solucare SA

Soss

Stëftung Hëllef Doheem

SUR.LU S.A R.L.

Tricentenaire A.S.B.L.

Verbandskëscht Soins & Aides à Domicile

Zithasenior S.A.

ZithaUnit A.S.B.L.

Updated on: 13/03/2026