13th month pay 2026 in Italy: when it is paid and how it is calculated

Every November two questions come up: when does the 13th month pay (tredicesima) arrive, and how much will it be? The first has no single answer, because the date is set by the collective agreement (CCNL). The second depends on pay, the months accrued and tax. This guide covers dates, special cases, net pay and checks; the basics (twelfths, the 14th month) are in 13th and 14th month pay in Italy.

What it rests on and when it is paid

We found no law that sets a payment date valid for everyone: the 13th month is provided for by collective agreements. For industry, for example, INPS recalls the interconfederal agreement of 27 October 1946, made binding for the whole sector by Presidential Decree 1070/1960 (INPS circular 195/1996). Both agreements we read set the same date:

• Terziario Confcommercio (retail and services), art. 224: “in coincidence with Christmas Eve each year” the company pays one month of actual pay (retribuzione di fatto), family allowances excluded.
• Metalworking industry (metalmeccanica), art. 7, Section four, Title IV: payment must “normally” be made on Christmas Eve.

Other CCNLs may have different dates: if you are not sure, read yours. In 2026 Christmas Eve falls on Thursday 24 December; Friday 25 is Christmas Day, Saturday 26 is St Stephen’s Day (Santo Stefano) and Thursday 31 is the last day of the year. If you pay by bank transfer, send it in good time and ask your bank how long it takes to arrive.

Which texts we read. For Terziario, the Testo Unico (consolidated text) of 3 February 2026 (CNEL code H011) in the PDF published by Confcommercio: its numbering is new and differs from earlier texts, so the articles cited here do not match those in our guide to the Terziario CCNL. For metalworking, the text of 5 February 2021 as reproduced by Studio Bergonzini; we have not checked whether the renewal of 22 November 2025 changes this article, so always check the text in force. See also the metalworking CCNL guide.

Months, fractions and special cases

The 13th month accrues in twelfths: one twelfth for each month of service. Here is what changes in the less straightforward cases.

• Part months. Terziario speaks of whole months, but art. 208 counts as a whole month a fraction of 15 days or more (calendar months). Metalworking says “more than 15 days”: exactly 15 days is not enough. In that agreement the probation period also counts.
• Part-time. The amount follows the reduced pay. Under Terziario, if the contract changes during the year, the 13th month is worked out in twelfths, each one rescaled (art. 99). See the guide on part-time work.
• Fixed-term. As a rule the same twelfths apply, one for each month of service.
• Maternity and leave. Maternity leave counts towards the 13th month by law (Legislative Decree 151/2001, art. 22, par. 3; under Terziario also art. 201): see the guide on maternity leave. Parental leave does not reduce it, except for extras tied to actual attendance, unless collective agreements provide otherwise (Legislative Decree 151/2001, art. 34, par. 5).
• Unpaid absences. Under Terziario, the accruals are deducted for periods in which the employer did not pay wages for one of the reasons the agreement lists (art. 224).
• Sickness. It depends on the CCNL. In metalworking, a joint declaration under art. 7 says that, in dealings with social security bodies, the share of 13th month for periods of sickness, non-work injury, pregnancy and the post-birth period is borne by the employer only to top up what the law already compensates, without prejudice to the pay due under the agreement.
• Notice period. Under Terziario, the indemnity for notice not given includes the accruals of the 13th and 14th month (art. 252).

What goes into the base. Under Terziario it is the actual pay (art. 212): the items of normal pay (base pay, contingenza, seniority increases and other items of the agreement) plus other continuous pay elements, excluding expense reimbursements, overtime and extraordinary or one-off bonuses.

Worked example

Monthly actual pay of €1,920 (invented figure): accrual 1,920 ÷ 12 = €160.

Case	Months	Calculation	Gross amount
Whole of 2026	12	€160 × 12	€1,920
Hired 17 March, Terziario (15 days count)	10	€160 × 10	€1,600
Hired 17 March, metalworking (more than 15 days needed)	9	€160 × 9	€1,440
Hired 20 March (12 days in March)	9	€160 × 9	€1,440
Last working day 10 October	9	€160 × 9	€1,440

A part-timer at 50% for the whole year receives €960. These are gross amounts: for an estimate with your own numbers there is the 13th month pay calculator, where you enter the months yourself after applying your CCNL’s rule.

Net pay: why it is lower

The 13th month is pay: the employee’s social security contributions and income tax (IRPEF) are due on it, as on monthly pay (see how to read an Italian payslip). Net pay is therefore always below gross, but there is no percentage that fits everyone: it depends on the taxable amount, tax credits, local surtaxes and the year-end adjustment. Any net figure you find online is an estimate. Your payroll consultant works out the exact amount on the payslip, and tax rules can change: to be safe, check the ones in force when you pay.

What to check on the December payslip

1. The agreement and the grade: are they the right ones?
2. The months accrued: are part months counted as the CCNL says?
3. The base: does it include the continuous items the agreement lists, such as seniority increases and, if continuous, the superminimum?
4. Reductions for unpaid absences: are they the ones the agreement provides for?
5. Part-time: is the amount in proportion to the hours?
6. Leavers: are the accruals in the final payslip?

Mistakes to avoid

1. Paying later than the CCNL says. Check the date in the agreement, not last year’s habit.
2. Using another CCNL’s 15-day rule. It changes from one agreement to another.
3. Promising an exact net figure. Before December it is only an estimate.
4. Forgetting the accruals in the notice indemnity, where the CCNL includes them.

How Chrono Desk does it

Your payroll consultant calculates the 13th month on the payslip. With Chrono Desk the consultant uploads payslips as PDFs, each employee gets an email and downloads their own, and you see who has already downloaded it. With the data from timesheets and reports the consultant finds hours, absences and days worked per employee. Salaries are then paid from the company RoxPay account: the money leaves only after approval on RoxPay, and everything is tracked.

To see it with your company’s data, request a demo.

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This guide is for information only and does not replace advice from your payroll consultant or the rules of the applicable collective agreement.