13th and 14th month pay in Italy: how they work and when they are paid
What the tredicesima and quattordicesima are in Italy, who gets them, how they accrue in twelfths, when they are paid and how to handle hires and leavers.
Published 4 min read
The 13th and 14th month pay (tredicesima and quattordicesima) are additional monthly payments: an extra payslip, paid once or twice a year, that the employee accrues month by month. The basic rule is simple, but the details (who gets it, when it is paid, how part months are counted) are set by the collective agreement (CCNL). Here is how it works and how to avoid mistakes.
What they are and who gets them
- The 13th month (tredicesima, also called the Christmas bonus) is an additional monthly payment made at year end. In the private sector it is governed by the CCNL that applies, and practically every national agreement provides for it.
- The 14th month (quattordicesima) is not universal: it is due only if the CCNL provides for it. For example, the CCNL for Terziario, distribuzione e servizi (retail and services, Confcommercio) includes it, while other agreements do not.
How they accrue: twelfths
Each month of service accrues one twelfth of the additional payment. For a full month’s pay:
Monthly accrual = monthly pay ÷ 12
Amount = accrual × months accrued
The pay items that make up the base are listed by the CCNL. In the Terziario Confcommercio CCNL, for example, the starting point is the “retribuzione di fatto” (actual pay), excluding family allowances.
Part months. Many agreements count a fraction of at least 15 days as a full month (some say “more than 15 days”), others count only whole months. The CCNL says which rule applies.
Absences. Maternity leave counts towards the 13th month by law (Legislative Decree 151/2001, art. 22, paragraph 3). For unpaid absences the CCNL decides: Terziario Confcommercio, for example, deducts the accruals for periods without pay.
When they are paid
- 13th month: at Christmas or in any case by December. The Terziario Confcommercio CCNL, for example, sets it on Christmas Eve.
- 14th month: usually June or July, depending on the CCNL. Under Terziario Confcommercio it is paid on 1 July and covers the 12 months to 30 June.
Hires and leavers during the year
Someone hired or leaving during the year receives as many twelfths as months accrued. On termination, any unpaid accruals must be settled in the final payslip, together with other end-of-employment amounts such as severance pay (TFR) and unused vacation.
The 13th month also forms part of the base for TFR, unless the CCNL provides otherwise (Civil Code, art. 2120).
Worked example
Gross monthly base pay: €1,800. Monthly accrual: 1,800 ÷ 12 = €150. The CCNL counts a fraction of at least 15 days as a full month and has a 14th month for the period 1 July to 30 June.
- Employee for the whole year: 13th month 150 × 12 = €1,800, 14th month €1,800.
- Hired on 18 April 2026: April counts 13 days (18th to 30th), so it does not make a month. The months in 2026 are May to December, i.e. 8: 13th month 150 × 8 = €1,200. For the July 2026 14th month, May and June count: 150 × 2 = €300.
- Employee leaving on 20 September 2026: January to August are 8 months, and the 20 days of September count as a full month, making 9. 13th month 150 × 9 = €1,350, paid in the final payslip. Under a CCNL that counts only whole months it would be 8 months, i.e. €1,200.
These are gross amounts. For an estimate with your own numbers, use our free 13th month pay calculator.
Contributions and tax
Additional monthly payments are part of pay: they are subject to INPS contributions (employment income, art. 12 of Law 153/1969) and to income tax (IRPEF) as employment income. The employer withholds the tax on the payslip; the final amount is recalculated in the year-end adjustment (conguaglio), by 28 February of the following year or when employment ends.
Net pay depends on each employee’s tax situation, and the rules on tax credits and rates can change every year: your payroll consultant calculates it.
Mistakes to avoid
- Assuming the 15-day rule: check whether your CCNL says “more than 15” or “15 or more”, or counts only whole months.
- Calculating on base pay alone, ignoring the other items the CCNL lists.
- Forgetting the accruals in the final payslip of someone who leaves.
- Not deducting accruals for unpaid absences, or deducting them when the CCNL or the law says not to (as with maternity).
How Chrono Desk does it
Your payroll consultant calculates the 13th and 14th month on the payslip. With Chrono Desk the consultant uploads payslips as PDFs, each employee gets an email and downloads their own payslip, and you see who has already downloaded it. Salaries are then paid together from the company RoxPay account, with each employee’s net amount and payment reference: the money leaves only after approval on RoxPay, and everything is tracked.
To see it with your company’s data, request a demo.
This guide is for information only and does not replace advice from your payroll consultant or the rules of the applicable collective agreement.
