Everything is calculated in your browser: no data is sent anywhere. Indicative result: the applicable collective agreement and your payroll consultant have the final word.
How the calculation works
- 1 Monthly accrual = monthly pay ÷ 12.
- 2 13th month pay = accrual × months worked in the calendar year. It is usually paid with December's salary.
- 3 14th month pay = accrual × months worked in the period set by the agreement, often July to June.
- 4 Absences such as sick leave, maternity or unpaid leave may or may not reduce the accruals, depending on the law and the agreement.
Frequently asked questions
When is the 13th month paid?
Usually with December's salary, before Christmas. The exact date is set by the collective agreement.
Who gets a 14th month?
Only employees covered by a collective agreement that provides for it, such as Retail, Tourism and Hospitality.
Is the 13th month taxed?
Yes: it is subject to contributions and income tax (IRPEF) as employment income. The net amount comes from the payslip, with the year-end tax adjustment.
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