During the state of crisis declared by the Luxembourgn government, companies relevant for the proper functioning, maintenance or supply may pay their employees a bonus (gratuity, supplement or accessory) to thank them for having worked their hours despite the general call for containment, in the interest of the Luxembourg population.
Under normal circumstances, for employees undergoing professional redeployment who are eligible for a compensatory benefit (indemnité compensatoire), each bonus payment is taken into account in the calculation of the monthly salary and results in a reduction of the compensatory benefit thus cancelling the effect of the bonus payment.
In order to avoid this reduction in income, a new regulation makes it possible to derogate from this during the crisis and not to take the bonus payment into account for the calculation of the new monthly income. Thus, employees undergoing professional redeplyment can receive these amounts as a supplement.
In order to facilitate the payment of compensation benefits for persons undergoing professional redeployment, these bonuses will have to be clearly identified on the salary slips with the mention "COVID-19".