Payroll Giving Luxembourg is managed by a consortium of Luxembourgish NGOs accredited by the Ministry of Cooperation. Initially in 2015, it is the NGO PADEM that had the idea to import the ‘payroll giving’ concept from the US, and to adapt it to Luxembourg laws and culture, in order to diversify its fundraising activities whilst offering companies an innovative tool.

PADEM teamed up with Securex, a company specialised in payroll and human resources in Luxembourg, and with Telindus, which developed the Payroll Giving functionality as an add-on to their main payroll software, Apsal, the most used payroll software in Luxembourg. This functionality was the key pre-requisite to the development of the Payroll Giving solution, as it allows automatic donations with no waste of time for Human Resources departments


In 2016 and 2017, the focus was on informing companies, networking and telemarketingSeveral companies adopted Payroll Giving during this period.


In 2018PADEM proposed the creation of a consortium with other Luxembourgish NGOs to jointly manage Payroll Giving.

For PADEM, the objective was twofold:
– give other NGOs also working in the field of Development and Humanitarian Aid the opportunity to offer Payroll Giving to their business and private donors;
– enable the solution’s continued expansion, with the consortium partners as growth drivers.


2019 was the year when the consortium was created, including the resources supporting it: website, communication material, events. PADEM remains the gatekeeper of the Payroll Giving spirit, and it continues to ensure the development and technical implementation of the Payroll Giving solution, and consistency in the proposed actions.

Since 2019, Payroll Giving Luxembourg is managed, developed and offered by a group of Luxembourgish NGOs deciding together on the actions to be taken to ensure its development, and that donors have the best possible payday donation tool.


Payroll Giving is managed collectively by a consortium composed of NGOs accredited by the Ministry of Cooperation. This accreditation guarantees that projects are well-run and funds well-managed, and it is to be renewed every 3 years. More particularly, it makes it possible to receive co-financing from MAEE for projects in the South or for awareness-raising projects in the North. All donations to accredited NGOs may be tax deductible provided that the total annual amount is at least 120 euros and does not exceed 1 million euros.

Originally, Payroll Giving Luxembourg is an initiative of the NGO PADEM. Each NGO in the consortium is a signatory to a partnership agreement with PADEM, which includes reciprocal transparency, regular participation in monitoring meetings and annual events, payment to PADEM of a fee of 5% of the donations collected to cover its management costs and the exchange of communication services, and the common use of the logo and slogan.

Moreover, the NGOs of the consortium commit to complying with a charter, which includes the following main elements:

  • Communicate on the key elements of Payroll Giving before its implementation.
  • Issue a tax receipt to each person having contributed to Payroll Giving.
  • Communicate regularly on the progress of the supported project.
  • Not charge any management or setup fee.
  • Not use Payroll Giving outside Luxembourg.

Membership criteria for NGOs

  • Be accredited by the MAEE.
  • Sign and abide by the Partnership Agreement.
  • Sign and abide by the Charter.

Membership criteria for companies