An elasto-plasticity model with coupled hardening variables of strain type is presented. In the theoretical framework of generalized associativity, the formulation of this model is based on the introduction of two hardening variables with a coupled evolution. Even if the corresponding hardening rules are linear, the stress-strain hardening evolution is non-linear. The numerical implementation by a standard return mapping algorithm is discussed and some numerical simulations of cyclic behaviour in the univariate case are presented.