Risposte rapide
Direct answers
- What is the tredicesima (13th month salary) in Italy?
- The tredicesima is an extra month's salary paid every December in Italy to all employees, mandated by law and reinforced by every CCNL. It equals one full month's gross salary for an employee who worked all 12 months of the year. For employees who worked fewer months, it is calculated pro-rata. The tredicesima is sometimes informally called the 'gratifica natalizia' (Christmas bonus).
- Is the quattordicesima (14th month) also mandatory for restaurant workers?
- Yes — the CCNL Pubblici Esercizi (which covers hotels, restaurants, bars and catering in Italy) mandates a quattordicesima, typically paid in June or July. This makes HoReCa workers entitled to 14 months of pay per year rather than 13. The quattordicesima equals one month's gross salary pro-rated on months worked in the reference period (usually July–June).
- How is the tredicesima calculated pro-rata?
- Tredicesima = (Monthly gross salary × months worked) / 12. If an employee started on 1 April and the calculation is for December, they have worked 9 months: tredicesima = monthly gross × 9 / 12. Partial months are typically counted as full months if the employee worked more than 15 days in that month.
- How does tredicesima affect employer payroll cost?
- Both the tredicesima and quattordicesima are subject to full INPS contributions and IRPEF taxation, just like regular monthly pay. From a cash-flow perspective, they create two large payroll spikes in June and December. Prudent employers set aside 1/12 of the expected payment each month as a provision (accantonamento) to avoid surprises.
- Is the tredicesima taxed differently to regular salary?
- No — the tredicesima is taxed exactly like ordinary salary: INPS is deducted first, then IRPEF is calculated at the employee's marginal rate. There is no special flat tax regime for the 13th month. In practice, because the tredicesima pushes annual income higher, it may tip some employees into a higher IRPEF bracket for that tax year.
- What if an employee leaves mid-year — do they still get the tredicesima?
- Yes. Upon termination (for any reason), the employer must pay the accrued tredicesima and quattordicesima pro-rated to the number of months worked since the last full payment. This amount is typically included in the final pay packet (saldo finale) alongside TFR and any accrued unused holiday.
Quick answers
Frequently Asked Questions
What is the tredicesima (13th month salary) in Italy?
The tredicesima is an extra month's salary paid every December in Italy to all employees, mandated by law and reinforced by every CCNL. It equals one full month's gross salary for an employee who worked all 12 months of the year. For employees who worked fewer months, it is calculated pro-rata. The tredicesima is sometimes informally called the 'gratifica natalizia' (Christmas bonus).
Is the quattordicesima (14th month) also mandatory for restaurant workers?
Yes — the CCNL Pubblici Esercizi (which covers hotels, restaurants, bars and catering in Italy) mandates a quattordicesima, typically paid in June or July. This makes HoReCa workers entitled to 14 months of pay per year rather than 13. The quattordicesima equals one month's gross salary pro-rated on months worked in the reference period (usually July–June).
How is the tredicesima calculated pro-rata?
Tredicesima = (Monthly gross salary × months worked) / 12. If an employee started on 1 April and the calculation is for December, they have worked 9 months: tredicesima = monthly gross × 9 / 12. Partial months are typically counted as full months if the employee worked more than 15 days in that month.
How does tredicesima affect employer payroll cost?
Both the tredicesima and quattordicesima are subject to full INPS contributions and IRPEF taxation, just like regular monthly pay. From a cash-flow perspective, they create two large payroll spikes in June and December. Prudent employers set aside 1/12 of the expected payment each month as a provision (accantonamento) to avoid surprises.
Is the tredicesima taxed differently to regular salary?
No — the tredicesima is taxed exactly like ordinary salary: INPS is deducted first, then IRPEF is calculated at the employee's marginal rate. There is no special flat tax regime for the 13th month. In practice, because the tredicesima pushes annual income higher, it may tip some employees into a higher IRPEF bracket for that tax year.
What if an employee leaves mid-year — do they still get the tredicesima?
Yes. Upon termination (for any reason), the employer must pay the accrued tredicesima and quattordicesima pro-rated to the number of months worked since the last full payment. This amount is typically included in the final pay packet (saldo finale) alongside TFR and any accrued unused holiday.