13th and 14th salary: how they are calculated and why the net surprises you
In December the 13th salary arrives and almost always disappoints: «I thought it was a full extra paycheck». It is not a payroll mistake — it is how it is taxed. Here we see where each number comes from.
The 13th salary is not a gift from the employer nor a bonus: it is part of your pay that accrues all year and is paid out in one go in December. Understanding how it is calculated and why it is taxed differently spares you the yearly disappointment and lets you check the amount is correct.
What the 13th salary is
The 13th salary — formally the «Christmas bonus» (gratifica natalizia) — is an extra monthly payment due to all employees. Born in the collective agreements after the Second World War, it is now a general right: each month you accrue a small share (a portion), and at year-end the employer pays it as a single lump sum.
In practice it is deferred pay: instead of spreading it over twelve months, the system sets it aside and hands it to you before Christmas. So if you work the whole year, the gross 13th salary equals one extra month's pay — the classic «fourteen months» (twelve salaries + 13th + an optional 14th) of many contracts.
Don't confuse gross and net: the gross 13th salary equals one month's pay, but the net you receive is almost always lower than a normal paycheck. It is not a mistake: it depends on how tax deductions are applied, as we see below.
Who is entitled and when it arrives
The 13th salary is due to all employees, whatever the form of the contract. Only the amount changes, in proportion to working time and hours.
- ✓Permanent and fixed-term: full if you work all year, pro-rata if you start or leave mid-year.
- ✓Part-time: due in proportion to hours, exactly like the salary.
- ✓Apprentices: entitled like other employees.
- ✓Domestic workers and carers: provided by their category contract, usually paid in December.
- ✓Self-employed and VAT-number holders: NOT entitled — they are not employees.
When you receive it: usually in December, by Christmas Eve, in a separate payslip or together with the December salary. The portions accrue from January to December; if the employment ends earlier, the accrued portions are paid in the final payslip.
How it is calculated
The principle is simple: you accrue 1/12 of the 13th salary for each month worked. A fraction of a month longer than 15 days counts as a full month. If you work all twelve months, the gross 13th salary equals one month's pay. The calculation base is the fixed pay items (base pay, contingency, EDR, seniority increments), not variable elements such as occasional overtime.
13th salary formula
How the portions work: every «full» month of work is worth one twelfth. Example: hired on 10 March, by December you will have accrued 10 portions (March counts because you worked more than 15 days) → 13th = monthly pay × 10 ÷ 12. Periods of sickness, maternity and injury generally do not interrupt accrual; unpaid leave and certain absences may reduce it, depending on the CCNL.
Why the net is lower than a month's pay
Here is the surprise. The gross 13th equals a salary, but the net is hit by two differences compared with a normal month. Let's look item by item at what is withheld.
INPS contributions — yes, as always
The same INPS rate as your salary applies to the 13th (9.19% for a standard employee, 5.84% for apprentices). No difference here.
Income tax (IRPEF) — yes, but no employment deductions
IRPEF applies with the same brackets as the salary. The key difference: the employment deductions are already «used up» over the twelve ordinary months and are NOT applied a second time on the 13th. This is the main reason the net is lower.
Regional and municipal surtaxes — no
The surtaxes are calculated on the whole year's income and withheld in instalments on the ordinary salaries, not on the 13th. So they do not appear on the 13th: a small relief that does not, however, offset the missing deductions.
In short: the 13th salary is taxed as ordinary income (INPS + bracketed IRPEF), but without the employment deductions that lighten the salary each month. So, for the same gross, the net of the 13th is typically 65-72% — a few points less than a normal paycheck.
Example: 13th salary for someone with 30,000€ gross annual pay
Employee with 30,000€ RAL (13 months), marginal IRPEF rate 23%. Indicative figures.
What about the 14th salary?
The 14th salary — or «fourteenth month» — works like the 13th, but with one crucial difference: it is not required by law for everyone. Only some collective agreements grant it. If your CCNL does not provide for it, you are not entitled to it.
- •Many CCNLs provide it: retail and services, tourism, hospitality, chemicals, food, textiles and others.
- •It is often NOT provided in metalworking industry and various other sectors: check your contract.
- •It is usually paid in June or July, with a different accrual period (generally July to June).
- •The amount and calculation follow the same rules as the 13th: one month's pay (or the accrued portions).
The taxation of the 14th salary is identical to the 13th: INPS and bracketed IRPEF, without employment deductions and without surtaxes. So here too the net is lower than an ordinary paycheck.
Frequently asked questions
Why is my net 13th lower than my salary?
Because the employment deductions, which reduce IRPEF on the salary every month, are not applied to the 13th. For the same gross, IRPEF on the 13th is therefore higher and the net lower. It is not a payroll error.
Does the 13th salary count towards TFR (severance)?
Yes. For TFR purposes the relevant pay includes, unless the contract states otherwise, the 13th and 14th salary too. So extra monthly payments also increase the TFR you set aside each year.
If I resign mid-year do I lose the 13th?
No. You are entitled to the portions accrued up to the termination date, paid in your final payslip. If you worked 7 months, you receive 7/12 of the 13th.
I work part-time: do I get the full 13th?
You get it in proportion to your hours, exactly like the salary. A 50% part-timer receives a 13th equal to half that of a full-timer with the same role.
Does the 13th accrue during maternity leave?
During compulsory maternity leave the 13th portions generally keep accruing, with the share borne by INPS. The detailed rules depend on the CCNL: if in doubt, check your contract or ask the HR office.
Can the 13th be garnished like the salary?
Yes, the 13th is part of pay and can be garnished within the same limits as the salary (usually up to one fifth, with different thresholds depending on the type of debt).
Calculate your monthly net
Want to know how the 13th affects your year? Start from the net salary calculation: enter your RAL and see the breakdown of INPS, IRPEF and deductions item by item.
Open the Net Salary calculator →